| Source: | All England Reporter |
| Publisher Citation: | [2003] All ER (D) 384 (Nov) |
| Neutral Citation: | [2003] EWHC 2845 (Ch) |
| Court: | Chancery Division |
| Judge: | Lindsay J |
| Representation | Roger Thomas (instructed by Russell Jones & Walker) for the taxpayer. |
| Andrew McNab (instructed by Solicitors for Customs & Excise) for the commissioners. | |
| Judgment Dates: | 26 November 2003 |
Catchwords
Value added tax - Assessment - Assessment to best of commissioners' judgment - Correctness of tribunal's method of computation.
The Case
The taxpayer's appeal against a decision of the VAT tribunal upholding the commissioners' assessments and costs method of computation was allowed, on the ground that the tribunal had erred in law in its computation of the figure for quarterly overheads. Accordingly, the tribunal's decision would be set aside and the matter remitted to a fresh tribunal for consideration.
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