Rahman v Commissioners of Customs and Excise: CA 20 Dec 2002

The taxpayer appealed aganst rejection of his objection to an assessment to VAT


Brooke, Chadwick, LJJ, Bodey J


[2002] EWCA Civ 1881, [2003] STC 150




Value Added Tax Regulations 1995, Value Added Tax Act 1994 1 4 73(1)


England and Wales


Appeal fromRahman T/A Khayam Restaurant v Commissioner of Customs and Excise Admn 11-Jun-1998
The court described the existing practice for a tribunal to look at a challenge to an assessment to VAT which was that the Tribunal should adopt a ‘two stage approach’: ‘ the practice is to consider these cases in two stages: (1) consideration . .
CitedVan Boeckel v Customs and Excise Commissioners 1981
The court explained the meaning of the requirement that a tax assessment made by the Commissioners should be the ‘best of their judgment’: ‘the Tribunal should not treat an assessment as invalid merely because they disagree as to how the judgment . .

Cited by:

CitedPegasus Birds Ltd v Commissioners of HM Customs and Excise CA 27-Jul-2004
The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal.
Held: There was no . .
Lists of cited by and citing cases may be incomplete.


Updated: 08 June 2022; Ref: scu.189021