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VAT Tribunal Decisions

01 August 2001 / Allison Plager
Issue: 3818 / Categories: Comment & Analysis , VAT
ALLISON PLAGER reports two recent cases: an investigation and a croft conversion

If at first…

The tribunal although differently constituted had already heard the appeal in Mohamed Hafiz Rahman trading as Khayam Restaurant. The dispute concerned a VAT assessment raised under section 73(1) VAT Act 1994 where Customs considered the taxpayer's VAT returns to be incomplete or incorrect. The appellant had in the first appeal (14918) complained that the assessment was not made to best judgment that it was excessive and should be freshly calculated. The tribunal had ruled against the appellant by casting vote of the chairman with no reduction recommended; the latter point was decided by the chairman alone with the other tribunal members taking no part.

So Mr Rahman appealed to the High Court ([1998] STC 826) where the appeal was allowed and the case was remitted to a different tribunal for...

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