The Law Reports (Appeal Cases)
[1981] AC 22
[HOUSE OF LORDS]
CUSTOMS AND EXCISE COMMISSIONERS APPELLANTS AND J. H. CORBITT (NUMISMATISTS) LTD. RESPONDENTS
1978 June 12,
13;
1979 Feb. 27, 28;
March 1
1980 Feb. 19, 20;
April 1
1979 Feb. 27, 28;
March 1
1980 Feb. 19, 20;
April 1
Neill J. Lord Denning M.R., Eveleigh L.J. and Sir Stanley Rees Lord Diplock, Lord Simon of Glaisdale, Lord Salmon. Lord Scarman and Lord Lane
Revenue
— Value added tax
— Assessment
— Appeal against assessment
— Scheme for reducing tax on sale of secondhand goods
— Scheme not applicable unless dealer's records such as commissioners “may recognise as sufficient”
— Records not accepted as sufficient
— Tax assessed
— Whether commissioners' decision open to review on appeal
—
Finance Act 1972 (c. 41), ss. 31 (1), 40 (1) (b)
—
Value Added Tax (Works of Art, Antiques and Scientific Collections) Order 1972 (S.I. 1972 No. 1971), art. 3 (5)