House of Lords.

Judgment delivered 1 April 1980.

Value added tax – Jurisdiction of Value Added Tax Tribunal – Discretion of Commissioners as to adequacy of records – Whether exercise of such discretion subject to review by Tribunal – Second-hand goods scheme – Records not kept in accordance with directions of Commissioners – Whether records kept sufficient for purposes of scheme – Finance Act 1972 sec. 40(1) [now sec. 40(1)] – Value Added Tax (Works of Art, Antiques and Scientific Collections) Order 1972, art. 3(5) and 4 (now Value Added Tax (Special Provisions) Order 1981, art. 4).

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