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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