Customs and Excise Commissioners v Smith & Ors. (1988) 3 BVC 335
Court of Appeal.
Judgment delivered 14 June 1988.
Value added tax – Failure to make returns – Mareva injunction – Ex parte application for Mareva injunction to prevent taxpayers disposing of assets out of the jurisdiction to defeat VAT claims granted – Whether there was material non-disclosure of facts – Whether injunction should be discharged.