There was no ‘fresh discretion’ power in the VAT tribunal on appeal if Commissioner’s decision flawed. Citations: Times 20-Jul-1995 Statutes: Value Added Tax Act 1983 40(1)(n) Jurisdiction: England and Wales Citing: Appeal from – John Dee Ltd v Commissioners of Customs and Excise QBD 17-Feb-1995 VAT Tribunal has an appellate not a supervisory jurisdiction – … Continue reading John Dee Ltd v Commissioners of Customs and Excise: CA 20 Jul 1995

VAT Tribunal has an appellate not a supervisory jurisdiction – no re-hearing. Citations: Times 17-Feb-1995 Statutes: Value Added Tax Act 1983 40(1)(n) Cited by: Appeal from – John Dee Ltd v Commissioners of Customs and Excise CA 20-Jul-1995 There was no ‘fresh discretion’ power in the VAT tribunal on appeal if Commissioner’s decision flawed. . … Continue reading John Dee Ltd v Commissioners of Customs and Excise: QBD 17 Feb 1995

Opticians supply of glasses and of eye tests are separate of goods and services. The dispensing and fitting of spectacles was a separate service from supply of spectacles. Citations: Times 13-Apr-1995, Ind Summary 30-May-1995 Statutes: Value Added Tax Act 1983 40(1), Value Added Tax Act 1994 Sch 9 grp7 item 1 Jurisdiction: England and Wales … Continue reading Commissioners of Customs and Excise v Leightons Ltd; Same v Eye-Tech Opticians: QBD 13 Apr 1995