Fleming (t/a Bodycraft) v Customs & Excise, Court of Appeal - Chancery Division, February 25, 2005, [2005] EWHC 232 (Ch),[2005] BTC 5215,[2005] STC 707

Reporting Judge: [2005] EWHC 232 (Ch),[2005] BTC 5215,[2005] STC 707

President: Fleming (t/a Bodycraft) v Customs & Excise

Linked as:

Extract

Fleming (t/a Bodycraft) v Customs & Excise, Court of Appeal - Chancery Division, February 25, 2005, [2005] EWHC 232 (Ch),[2005] BTC 5215,[2005] STC 707

Neutral Citation Number: [2005] EWHC 232 (Ch)

Case No: CO/2939/2004 & CH/2004/0364

IN THE HIGH COURT OF JUSTICE

CHANCERY DIVISION

Royal Courts of Justice

Strand, London, WC2A 2LL

Date: 25 February 2005

Before :

THE HON. MR. JUSTICE EVANS-LOMBE

- - - - - - - - - - - - - - - - - - - - -

Between :

- - - - - - - - - - - - - - - - - - - - -

David Southern (instructed by Hepburns) for the Appellant

Alison Foster QC / Adam Robb (instructed by Solicitors for Customs & Excise) for the Respondents

Hearing date: 9th February 2004

- - - - - - - - - - - - - - - - - - - - -

JudgmentThe Hon. Mr. Justice Evans-Lombe :

1. This is an appeal by Michael Fleming trading as Bodycraft (``the Appellant'') under section 11(1) of the Tribunals and Inquiries Act 1992 from the decision of the Value Added Tax and Duties Tribunal (``the Tribunal'') released on the 23rd April 2004 whereby the Tribunal dismissed the Appellant's appeal from the decision of the Commissioners of Customs and Excise (``The Commissioners'') to refuse to repay to the Appellant inp...

See the full content of this document