Queen’s Bench Division (Crown Office List).

Brooke J.

Judgment delivered 27 November 1992.

Value added tax – Assessment – Supplies of goods to non-taxable persons – Some items were for resale and some for purchasers’ own use – Direction by Customs that tax be accounted for on ‘open market value’ on items resold but which items were for resale was not known – Whether direction validly made – Value Added Tax Act 1983, Sch. 4, para. 3; Sixth VAT Directive 77/388 of 17 May 1977 (OJ 1977 L145/1), art. 11A(1)(a), 27.

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