The Weekly Law Reports
[1987] 3 WLR 1125
[QUEEN'S BENCH DIVISION]
HAYMAN v. GRIFFITHS AND ANOTHER
WALKER
v.
HANBY
1987 July 6;
27
Watkins L.J. and Mann J.
Revenue
— Value added tax
— Return
— Registered persons posting returns to controller in prepaid and preaddressed envelopes
— Commissioners not receiving returns
— Whether failure to “furnish”
—
Value Added Tax Act 1983 (c. 55), s. 39(8)(b), Sch. 7, para. 2(1) (as amended by Finance Act 1985 (c. 54), s. 12(8))
—
Value Added Tax (General) Regulations 1985 (S.I. 1985 No. 886), ref. 58(1)