Queen’s Bench Division (Crown Office List).

Judgment delivered 2 February 1988.

Value added tax – Tribunal – Jurisdiction to entertain appeal – Whether Tribunal had jurisdiction to hear appeal without payment or deposit of tax shown in returns on grounds of hardship in absence of dispute as to liability – Value Added Tax Act 1983, sec. 40(2), (3).

  This was an application for judicial review by the taxpayers to quash the decision of a VAT Tribunal that the Tribunal had no jurisdiction to hear an appeal by the taxpayers.

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