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 – no re-hearing. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 21 January 2023; Ref: scu.82533
