VAT Tribunal has an appellate not a supervisory jurisdiction – no re-hearing.
Citations:
Times 17-Feb-1995
Statutes:
Value Added Tax Act 1983 40(1)(n)
Cited by:
Appeal from – 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. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 08 April 2022; Ref: scu.82532