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