LON (91/1880)

No. 13,463

Decision given 29 June 1995.

Costs – Tribunal’s jurisdiction – Agreement under s. 25 Finance Act 1985 – No reference in agreement to costs – No application made within statutory period to set agreement aside – Application for costs made two years later – Finance Act 1985, s. 25(1) and (2); Value Added Tax Tribunals Rules 1986 (SI 1986/590), r. 29(1).

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