|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 392 (Nov)|
|Neutral Citation:|| EWHC 2676 (Ch)|
|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|
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.