Customs and Excise Commissioners v A and D Goddard (A Firm): ChD 17 May 2001

The taxpayer had re-claimed input VAT on mobile phones, but no output tax was due because they were to be sold outside the UK. The commissioners alleged fraud and refused the refund. On appeal the commissioners at first withdrew the allegation of fraud, and sought to add other grounds. They were allowed a time within which to file new pleadings. In the absence of such filing, the appeal was allowed, despite a request to re-instate the allegations of fraud. The Commissioners in turn appealed. They filed. Arguments they sought to enter had not been raised earlier. The Commissioners had still disclosed no arguable or sustainable case, and it would be wrong for an appeal court to substitute its own discretion for that of the tribunal, merely in order to preserve a substantial sum for the public revenue..


Gazette 17-May-2001


England and Wales

VAT, Taxes Management

Updated: 08 April 2022; Ref: scu.79746