References: [2005] UKVAT-Excise E00900
Links: Bailii
Excs EXCISE – RESTORATION – Jurisdiction – Whether Tribunal can entertain appeal against review decision directed by Tribunal under FA 1994 s.16(4)(b) – Whether appellant ‘required the review’ within s.16(2) – No – Whether exclusion compatible with Human Rights Convention – No – Held necessary to read in words under HRA 1998, s.3 – Alternatively exclusion incompatible with Community Law
Jurisdiction – Goods disposed of before original decision under CEMA 1979 s.152(b) to refuse restoration – Whether section 152(b) includes power to make payment when restoration in kind not possible – Yes – Power either implied or read in under HRA s.3 – Not covered by CEMA s.6(2) – Tribunal therefore has jurisdiction
Jurisdiction – Payment when restoration not possible – Whether Tribunal has jurisdiction as to amount – Meaning of ‘restored’ in s.152(b) – Yes by implication or under HRA s.3