Bennett v Commissioners of Customs and Excise (No 2): ChD 27 Feb 2001

There was nothing to prevent the Commissioners withdrawing one assessment and replacing it with another even after an adjudication on the first by a tribunal, but they could not do this in such a way as to attempt to relitigate the issues determined.

Citations:

Gazette 29-Mar-2001, Times 27-Feb-2001

Statutes:

Value Added Tax Act 1994 73, Human Rights Act 1998

Jurisdiction:

England and Wales

Human Rights, VAT

Updated: 07 July 2022; Ref: scu.78340