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.

Citations:

Times 17-Feb-1995

Statutes:

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

Cited by:

Appeal fromJohn 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