20834

LONDON TRIBUNAL CENTRE

	IAN AND ENID PATRICIA LONGRIGG	           Appellant

- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS 	 Respondents

Tribunal: CHARLES HELLIER (Chairman)

Sitting in public in Plymouth on 25 September 2008

Enid Longrigg for the Appellant

Simon Chambers for the Respondents

© CROWN COPYRIGHT 2008

DECISION

1.	This was an appeal against a default surcharge assessment for the 08/07 	period.

2.	Having head the evidence of the Appellants, Mr Chambers indicated that the 	Respondents would withdraw the assessment.

3.	Accordingly to the extent it is necessary for the formal closure of the appeal, 	the Tribunal directs that the appeal be allowed.

CHARLES HELLIER
CHAIRMAN
RELEASED: 21 October 2008

LON/2008/293