Queen’s Bench Division (Crown Office List).

Turner J.

Judgment delivered 3 February 1995.

Value added tax – Tribunal – Jurisdiction – Discretionary decision by Customs – Whether jurisdiction of tribunal supervisory or appellate – Value Added Tax Act 1983, s. 40(1)(n), Sch. 7, para. 5(2) (Value Added Tax Act 1994, s. 83(l), Sch. 11, para. 4(2)).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.