|Publisher Citation:|| All ER (D) 663|
|Court:||Queen's Bench Division, Crown Office List|
|Representation||Alun James (instructed by Berrymans London agents for Hallinans, Cardiff) for the appellants.|
|Hugo Keith (instructed by the Solicitor for the Customs and Excise) for the commissioners.|
|Judgment Dates:||1 December 1998|
Value added tax - Assessment - Best judgment - Commissioners suspecting suppression of sales - Commissioners raising assessment on basis of own inquiries - Whether tribunal had reasonably determined that assessment was to the best of commissioners' judgment - Whether tribunal had adequately considered quantum.