Hearings
27 Jul 1987 [1988] QB 97; [1987] 3 WLR 1125, DC
Hayman v Griffiths
Additional names
Walker v Hanby
Subject Matter
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, s 39(8)(b), Sch 7, para 2(1) (as amended by Finance Act 1985, s 12(8)) — Value Added Tax (General) Regulations 1985, reg 58(1)