| Source: | All England Reporter |
| Publisher Citation: | [2007] All ER (D) 392 (Nov) |
| Neutral Citation: | [2007] EWHC 2676 (Ch) |
| Court: | Chancery Division |
| Judge: | Patten J |
| Representation | Michael Patchett-Joyce (instructed by Ernst & Young LLP) for the taxpayer. |
| James Puzey (instructed by the Solicitor for Revenue and Customs) for the commissioners. | |
| Judgment Dates: | 26 November 2007 |
Catchwords
Value added tax - Tribunal - Jurisdiction - Revenue and Customs Commissioners disallowing claims for zero-rating and recovery of input tax - Factually inconsistent alternative assessments being issued - Taxpayer being informed to pay amount of later assessments - Taxpayer appealing against assessments - VAT and Duties Tribunal determining preliminary issue - Whether VAT and Duties Tribunal erring in holding issue of factually inconsistent alternative assessments permissible.
The Case
The VAT and Duties Tribunal had not erred in holding, as a preliminary issue, that it was open to the Revenue and Customs Commissioners to issue and maintain two factually inconsistent alternative assessments under s73 of the .
If you are a LexisLibrary subscriber you can read more about this case here.
Lexis®Library
- An Official transcript is the final version of the judgment prepared by shorthand writers. LexisLibrary contains all judgments from the High Court and aboveView Judgment
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
