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The Commissioners of Customs And Excise v Bassimeh: CA 20 Nov 1996

The respondent had operated a restaurant through a limited company. The commissioners issued notices of assessments and penalties against the company, now in liquidation, and the defendant, on the basis that the company had consistently under-reported its takings. The commissioners appealed a decision setting aside the notices. The argument was as to whether notices had … Continue reading The Commissioners of Customs And Excise v Bassimeh: CA 20 Nov 1996