Queen’s Bench Division (Crown Office List).

Judgment delivered 9 July 1986.

Value added tax – Assessment – Tribunal – Fraudulent sale of salvaged silver from photographic process – VAT assessment on company based on figures thrown up by Customs’ investigation – Taxpayer alleging figures in assessment wrong – Whether assessment flawed for lack of notification to taxpayer – Whether Tribunal misdirected itself – Value Added Tax Act 1983, sec. 38, 46, Sch. 7.

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