Hearings
England & Wales
01 Mar 1979 [1981] AC 22; [1979] 3 WLR 291, CA
01 Apr 1980 [1981] AC 22; [1980] 2 WLR 653; [1980] 2 All ER 72; [1980] STC 231, HL(E)
Customs and Excise Comrs v J H Corbitt (Numismatists) Ltd
Subject Matter
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 — Whether commissioners' decision open to review on appeal — Finance Act 1972, ss 31 (1), 40 (1) (b) — Value Added Tax (Works of Art, Antiques and Scientific Collections) Order 1972, art 3 (5)
[1981] AC 22; [1979] 3 WLR 291, CA
[1981] AC 22; [1980] 2 WLR 653; [1980] 2 All ER 72; [1980] STC 231, HL(E)
Appellate History
Customs and Excise Comrs v J H Corbitt (Numismatists) Ltd [1981] AC 22; [1979] 3 WLR 291, CA
Decision of the Court of Appeal reversed
Customs and Excise Comrs v J H Corbitt (Numismatists) Ltd [1981] AC 22; [1980] 2 WLR 653; [1980] 2 All ER 72; [1980] STC 231, HL(E)