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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> A Practitioner v Customs & Excise [2003] UKVAT V18459 (12 December 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18459.html
Cite as: [2003] UKVAT V18459
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Decision Summary Information |
|
| Decision Number: | V/18459 |
| Appellant: | A Practitioner |
| Respondent: | The commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
Colin
BISHOPP
|
| Date of Decision: | 12.12.2003 |
| Main Category: | VAT - HUMAN RIGHTS |
| Main Subcategory: | Right to fair trial |
| Notes: | |
| PROCEDURE - hearing in public or private - VAT Tribunals Rules 1986 r 24(1) - assessment to recover allegedly over-claimed input tax - VATA 1994 ss 25, 26, VAT Regs 1995, reg 29, Sixth Directive art 18 - Human Rights Convention arts 6 and 8 - appellant a sole practitioner solicitor - application for hearing of appeal in private -protection of client confidentiality - assertion of risk of damage to reputation - Civil Procedure Rules 1998 Part 39 - no sufficient reason for hearing in private - application refused |
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| Decision to Download: | No copy available |