Customs and Excise Commissioners v Save & Prosper Group Ltd. (1978) 1 BVC 179
Queen’s Bench Division.
Judgment delivered 6 July 1978.
Value added tax – Group registration – Application for retrospective group registration – Whether Commissioners of Customs & Excise have power to allow retrospective application for group registration – Whether VAT Tribunal had jurisdiction to hear an appeal against refusal by Commissioners to allow retrospective group registration – Whether VAT Tribunal had power to order retrospective group treatment – Finance Act 1972, sec. 21 (now sec. 29).
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