BB/23/99 VAT appeals

Business Brief, Issue 23. 17 November 1999

Background

This Business Brief sets out Customs' position on applications for “strike out” and dismissal of appeals following the tribunal's decision in the P W Coleman case [P W Coleman v C & E Comrs (1999) VAT Decision 15906, see Simon's Weekly Tax Intelligence 1999 p 870]. Customs can apply for an appeal not to proceed to a full hearing (a “strike out” or dismissal) if certain conditions have not been met by the appellants. P W Coleman was the lead case in an applications hearing involving four appellants which looked at

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