R v London Value Added Tax Tribunal, ex parte Theodorou. (1989) 4 BVC 33
Queen’s Bench Division.
Judgment delivered 9 December 1988.
Value added tax – Tribunal – Jurisdiction to entertain appeal – Whether tribunal had jurisdiction to entertain appeal without payment or deposit of tax on grounds of hardship – Whether prepayment of tax mandatory in relation to amount shown in return – Value Added Tax Act 1983, sec. 40(1)(b), (2)(3)(b).
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