IN THE FIRST-TIER TRIBUNAL (TAX CHAMBER)

CASE No: 2013/TC/0000

BETWEEN:

A TAXPAYER

Appellant

and

COMMISSIONERS FOR

HM REVENUE & CUSTOMS

Respondents

STATEMENT OF AGREED FACTS AND ISSUES

1.

The Appellant is a greengrocer who is registered for VAT.

2.

He carries on his trade from retail premises in Trumpton.

3.

In August 2012, he sold tomatoes using a label ‘Olympic Toms’.

4.

He was prosecuted for breaking the law concerning the use of the protected term ‘Olympic’.

5.

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