|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 380 (Dec)|
|Representation||Jonathan Peacock QC (instructed by the Solicitor for the Customs & Excise) for the commissioners.|
|Paul Lasok QC and Michael Patchett-Joyce (instructed by Addleshaw Booth & Co ) for the appellants.|
|Judgment Dates:||21 December 2001|
Value added tax - Input tax - Tax on supply to a taxable person of goods or services for purpose of business carried on by him - First appellant bank whose input tax recovery was restricted - First appellant entering building transactions with second and third appellants in order to increase VAT recovery - Commissioners refusing subsequent claims for VAT - VAT tribunal upholding commissioners' decision - Whether tribunal erring in deciding that transactions constituted tax avoidance.