Market leading insight for tax experts
View online issue


Gavin McFarlane of Temple Chambers Cardiff discusses the ramifications of the High Court decision in Dickinson v CCE [2003] All ER (D)315
The recently released judgment of the High Court in Dickinson v CCE raises a number of important issues. The case was heard in the Chancery Division by Mr Justice Peter Smith and is reported as [2003] All ER (D) 315. It arose as a result of a decision by Customs to refuse to restore a Rover car 180 kilos of tobacco and four cases of lager. Mr Dickinson's appeal against this refusal was allowed by the VAT and Duties Tribunal and against that decision Customs appealed to the High Court.
The judge complained that the case was extremely stale the Tribunal decision having been issued 15...
If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.