LON (97/1305)

No. 15,363

Decision given 18 February 1998.

Tribunals – Practice – Pleadings – Civil penalty for dishonest evasion of VAT – Request by commissioners for particulars of ground of appeal in advance of statement of case – Procedure to be adopted in such cases – Value Added Tax Tribunals Rules 1986 (SI 1986/590), r. 9.

  The issue was whether the tribunal should direct the appellants, upon whom a civil penalty for dishonest evasion of VAT had been imposed, to give further and better particulars of the ground of appeal before Customs had served their statement of case.

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