Court of Appeal (Civil Division).

Neill, Roch and Hutchison LJJ.

Judgment delivered 12 July 1995.

Value added tax – Tribunal – Jurisdiction – Discretionary decision by Customs to require security – Whether jurisdiction of tribunal on appeal 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)).

  This was an appeal by Customs against a judgment of Turner J ([1995] BVC 125) that the jurisdiction of the VAT tribunal, when considering the exercise of a discretion by Customs pursuant to the Value Added Tax Act 1983, s. 40(1)(n), was appellate rather than supervisory.

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