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.

Citations:

Times 20-Jul-1995

Statutes:

Value Added Tax Act 1983 40(1)(n)

Jurisdiction:

England and Wales

Citing:

Appeal fromJohn Dee Ltd v Commissioners of Customs and Excise QBD 17-Feb-1995
VAT Tribunal has an appellate not a supervisory jurisdiction – no re-hearing. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 21 January 2023; Ref: scu.82533