Source: All England Reporter
Publisher Citation: [2002] All ER (D) 131 (Oct)
Court: Chancery Division

Park J

Judgment Dates: 10 October 2002


Value added tax - Tribunal - Appeal - Commissioners assessing taxpayer liable to VAT - Tribunal upholding assessment on appeal - Whether tribunal in error.

The Case

On an appeal against a decision by which the commissioners' assessment of the taxpayer's liability to VAT was upheld by the tribunal, the court ruled that there were no grounds on which the taxpayer, who did not attend the hearing of his appeal, might challenge the tribunal's ruling.

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