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Greenwich Property Limited v. Commissioners of Customs & Excise – Tribunal No: LON/99/1133 – 20 July 2000

VATA 1994 s.84(10) and VATTR 1986 Rule 6(1)

Extra-statutory concession prior decision appeal with respect to application of non-statutory concession (known as “the Concordat”) of Tribunal. Whether Concordat was not application was a “prior decision” within the meaning of s.84(10) upon which the decision to not allow input tax relief depended – answer: no.

And see also East Dorset Housing Association v. Commissioners of Customs and Excise

Hugh McKay instructed by the Solicitors of Customs & Excise for the Respondents