Court of Appeal (Civil Division).

Judgment delivered 1 March 1979.

Value added tax – Margin schemes – Commissioners’ refusal to recognise records kept by the taxpayer as sufficient for the scheme – Whether Tribunal entitled to substitute its view for that of the Commissioners – Finance Act 1972, sec. 40(1) (now sec. 40(1)) – Value Added Tax (Works of Art and Scientific Collections) Order 1972, art. 3(c) and 4 (now Value Added Tax (Special Provisions) Order 1981, art. 4).

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