| Source: | All England Reporter |
| Publisher Citation: | [2003] All ER (D) 94 (Nov) |
| Neutral Citation: | [2003] EWHC 2552 (Ch) |
| Court: | Chancery Division |
| Judge: | Patten J |
| Representation | 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. | |
| Judgment Dates: | 7 November 2003 |
Catchwords
Value added tax - Assessment - Assessment to best of commissioners' judgment - Tribunal deciding assessment not made to best judgment - Correctness of decision.
The Case
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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