Grunwick Processing Laboratories Ltd. v Customs and Excise Commissioners. (1987) 3 BVC 29
Court of Appeal (Civil Division).
Judgment delivered 18 March 1987.
Value added tax – Assessment – Tribunal – Fraudulent sale of silver salvaged from photographic process – VAT assessment on processing company based on figures thrown up by customs investigation – Company alleged amount of assessment must be wrong – Whether Tribunal erred in refusing to reduce assessment.