Source: All England Reporter
Publisher Citation: [2002] All ER (D) 25 (Jul)
Court: Chancery Division

Laddie J

Representation Ian Hutton (instructed by the Solicitor for Customs and Excise) for the commissioners.
  The respondent appeared in person.
Judgment Dates: 2 July 2002


Value added tax - Tribunal - Jurisdiction - Customs officers seizing taxpayer's goods - Commissioners deciding not to restore goods to taxpayer - Taxpayer requesting tribunal review commissioners' decision - Commissioners subsequently applying to strike out taxpayer's appeal - Tribunal dismissing commissioners' application - Whether taxpayer following correct procedure for review - s 152(b), ss 14(2), (3), 15 and 19.

The Case

The commissioners' appeal against a decision of the Value Added Tax and Duties Tribunal refusing to strike out the taxpayer's application was allowed on the grounds that the tribunal had erred in its decision as to when an application for review of the commissioners' decision pursuant to of the Finance Act 1994 could be made, and as to its finding of fact that the taxpayer in the instant case had made such an application.

Practice Areas

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