||All England Reporter
|| All ER (D) 94 (Nov)
|| EWHC 2552 (Ch)
||Alison Foster QC and Eamon McNicholas (instructed by the Solicitor for Customs & Excise) for the commissioners.
||Eleanor Sharpston QC and Jeremy Woolf (instructed by Philippsohn Crawfords Berwald) for the company.
||7 November 2003
Value added tax - Assessment - Assessment to best of commissioners' judgment - Tribunal deciding assessment not made to best judgment - Correctness of decision.
The court allowed the commissioners' appeal on the ground that the VAT and Duties Tribunal misdirected itself and misapplied the law on best judgment.
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