| 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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