PRACTICE – Joint hearing – Application for appeals by separate appellants to be heard together – Carousels alleged – Separate facts – Powers of Tribunal under Rule 19(3) – Whether ‘necessary or expedient to ensure the speedy and just determination of the appeal’ – Held, not necessary for ‘just determination’ nor to ensure speed – Application by Customs dismissed – Trib. Rules 1986 r.19(3)
Citations:
[2004] UKVAT V18935
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230216
