Source: All England Reporter
Publisher Citation: [1998] All ER (D) 665
Court: Queen's Bench Division, Crown Office List
Judge:

Carnwath J

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

Catchwords

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.

The Case

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