|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 665|
|Court:||Queen's Bench Division, Crown Office List|
|Representation||Marion Lonsdale (instructed by Salusburys Robinson and Turnor, Leicester) for the appellant.|
|Hugo Keith (instructed by the Solicitor for the Customs and Excise) for the commissioners.|
|Judgment Dates:||2 December 1998|
Value added tax - Commissioners making reduced assessment - Whether reduced assessment could be challenged on grounds it was not made to best judgment - Whether tribunal of its own motion may increase the amount of the assessment - Value Added Tax Tribunals Rules 1986, r 8A.