36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
Greenwich Property Limited v. Commissioners of Customs & Excise – Tribunal No: LON/99/1133

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

Latest news:

Ben Blades joins Chambers
Gray’s Inn Tax Chambers are delighted to announce that Ben Blades has accepted offers of tenancy with us.
03 Apr 2022
Michael Jones was appointed Queen’s Counsel
Following his successful application for Silk, Michael was formally appointed in 2021.
18 Dec 2020
GITC Review
The 2021 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send a fax to (+44)(0)20 7831 9017 or an email to the Senior Clerk.
Read review