Publisher Citation: [2003] All ER (D) 297 (Jan)
Court: Chancery Division
Judge:

Sir Andrew Morritt V-C

Representation Greg Sinfield of Lovells for the appellant.
  Nigel Pleming QC (instructed by the Solicitor for Customs and Excise) for the commissioners.
Judgment Dates: 30 January 2003

Catchwords

Value added tax - VAT and Duties Tribunal - Application to remit - Consideration of relevant factors - s 11.

The Case

The court refused the company's application to remit the case for determination of further facts to the VAT and Duties Tribunal in consequence of a ruling by the European Court of Justice and allowed the commissioners' appeal.

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