LON (87/428)

No. 2692

Decision given 9 March 1988.

Practice – Application by Commissioners that appeal be struck out in so far as it was based on a misdirection and that, in so far as the appeal was based on the assessment being excessive, further and better particulars as to why the said assessment was alleged to be excessive be supplied – Whether Tribunal could consider applicability of the ‘Sheldon Statement’ – Whether the appeal could be made on grounds of estoppel – Value Added Tax Act 1983, sec. 40(1).

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