References: [2007] UKVAT-Excise E01014
Links: Bailii
UTTC PRACTICE AND PROCEDURE – Appeal – Agreement – Whether agreement which was not under section 85 or Rule 17 concluded appeal – Customs mistakenly purported to carry out statutory re-review – Offer of restoration for fee accepted – Terms not certain – No promise or consideration provided by Appellant – Held no contract – Appeal against original review not concluded – VAT Act 1994 s.85 – FA 1994 s.7(4), 15(4) and 16(4)
