LON (91/1889)

No. 11,205

Decision given 30 September 1993.

 Tribunal – Practice – Agreement under Finance Act 1985, s. 25 – Written decision of tribunal – Hearing adjourned to enable parties to reach agreement on issues – Guidelines given by tribunal to assist parties to reach agreement – Whether tribunal had jurisdiction to issue written decision following agreement – Value Added Tax Tribunals Rules 1986 (SI 1986/590), r. 30(1); Finance Act 1985, s. 25.

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