Elias Gate Racing v Commissioners of Customs and Excise: QBD 10 Feb 1999

A reduction assessment made by the Commissioners, of the VAT due, which had made been under their powers to make such ‘according to their best judgment’, could not be challenged at the VAT Tribunal on the exercise of that best judgment.


Times 28-Dec-1998, Gazette 10-Feb-1999


Value Added Tax Act 1994 73(1)


Updated: 19 May 2022; Ref: scu.80292