Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise: QBD 2 Feb 1994

The Commissioner’s exercise of their powers to impose a discretionary surcharge was not appeallable. An applicant wanting to challenge a surcharge should use a judicial review.

Citations:

Times 02-Feb-1994

Jurisdiction:

England and Wales

VAT, Judicial Review

Updated: 17 July 2022; Ref: scu.80089