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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> United Kingdom VAT & Duties Tribunals (Excise) Decisions >> Manolis v Customs & Excise [2003] UKVAT(Excise) E00477 (14 August 2003) URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00477.html Cite as: [2003] UKVAT(Excise) E00477, [2003] UKVAT(Excise) E477 |
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RESTORATION OF GOODS – reasonableness of decision not to restore – Finance Act 1994 s.16(4) – goods held for personal use – appeal allowed
MANCHESTER TRIBUNAL CENTRE
LILLIAN MANOLIS Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: MISS J WARBURTON (Chairman)
MR P WHITEHEAD
Sitting in public in Manchester on 24 July 2003
The Appellant appeared in person
Mrs L Walmisley of Counsel instructed by the Solicitor for the Customs and Excise for the Respondents
© CROWN COPYRIGHT 2003
DECISION
Facts
Evidence
Findings of Fact
The Law
Submissions
Reasons for Decision
ask:
- Is this a decision which no reasonable panel of Commissioners could have come to?
- Has some irrelevant matter been taken into account?
- Has some matter which should have been taken into account been ignored?
- Has there been some error of law?
(see Customs and Excise Commissioners v J H Corbitt (Numismatists) Ltd [1980] STC 231; Associated Provincial Houses Ltd v Wednesbury Corporation [1948] 1KB 223)
MISS J WARBURTON
CHAIRMAN
Release Date:
MAN/02/8175