MAN (96/967)

MAN (96/859)

MAN (96/910)

LON (96/1176)

LON (96/1175)

MAN (96/2665)

No. 14,558

Decision given 29 October 1996.

Application to strike out – Whether an appeal could be made to the tribunal where there was no dispute as to quantum but the commissioners refused to make payment – Whether the tribunal had power to direct the commissioners to pay sums which they admitted to be due to the taxpayers – Value Added Tax Act 1994, s. 25, 80 and 83.

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