||All England Reporter
|| All ER (D) 131 (Oct)
||10 October 2002
Value added tax - Tribunal - Appeal - Commissioners assessing taxpayer liable to VAT - Tribunal upholding assessment on appeal - Whether tribunal in error.
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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