LON (88/1038)

No. 3599

Decision given 6 February 1989.

Return – Overdeclaration in previous returns – Whether the Tribunal had jurisdiction to determine whether the Commissioners should disallow an overdeclaration claim – Value Added Tax Act 1983, Sch. 7, para. 2(4)(c).

  The issue was an application by the commissioners that the appellant’s appeal be struck out because the disputed decision was the disallowance of an overdeclaration claim and the tribunal had no jurisdiction to determine whether the commissioners should allow such a claim.

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