Practice and Procedure

CUSTOMS & EXCISE COMMISSIONERS V A & D GODDARD (A FIRM) (2001)

PUBLISHED March 20, 2001
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Where Customs & Excise Commissioners had failed to plead an alternative case, after their case of fraud was withdrawn, the Value Added Tax and Duties Tribunal had correctly exercised its discretion to strike out their case and allow the taxpayer's appeal.

Ch D (Lightman J)

20/03/2001

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