Publisher Citation: [1998] All ER (D) 663
Court: Queen's Bench Division, Crown Office List

Collins J

Representation Alun James (instructed by Berrymans London agents for Hallinans, Cardiff) for the appellants.
  Hugo Keith (instructed by the Solicitor for the Customs and Excise) for the commissioners.
Judgment Dates: 1 December 1998


Value added tax - Assessment - Best judgment - Commissioners suspecting suppression of sales - Commissioners raising assessment on basis of own inquiries - Whether tribunal had reasonably determined that assessment was to the best of commissioners' judgment - Whether tribunal had adequately considered quantum.

The Case

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