MAN (93/1263)

No. 12,312

Decision given 9 June 1994.

Tribunal – Whether it had jurisdiction to allow appeal of its own motion in absence of appellant or his representative. Assessment – Whether made in time – Further evidence coming to commissioners’ knowledge – Mistaken understanding of nature of transaction – Value Added Tax Act 1983, Sch. 7, para. 4(5).

  The issues were: (1) whether the tribunal had jurisdiction to consider a ground of appeal which had not been raised by the appellant in his notice of appeal; and (2) whether the assessment was in time.

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