Queen’s Bench Division.

Rose J.

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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