Summary of appeal published on 27 May 2004. A first case management conference was held on 15 June 2004, at which directions were given in preparation for the main hearing. The main hearing was held on 23 and 24 September 2004. The Tribunal's judgment was handed down on 24 February 2005. The Tribunal's judgment on the issues of interest and costs was handed down on 20 April 2005.