|| All ER (D) 297 (Jan)
Sir Andrew Morritt V-C
||Greg Sinfield of Lovells for the appellant.
||Nigel Pleming QC (instructed by the Solicitor for Customs and Excise) for the commissioners.
||30 January 2003
Value added tax - VAT and Duties Tribunal - Application to remit - Consideration of relevant factors - s 11.
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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