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Duty Calls — Celebratory Feature

David Anderson Associate at McGrigors looks at why decisions from the VAT Tribunal outnumber those from the Duty Tribunal and the differences between the two types of appeal procedures
So while we here at the Duty Calls HQ raise our glass to the 20 000th VAT Tribunal decision (a bit of a disappointing Rule 30(8) short-form failed default surcharge decision I noted the other day) there is no need for those of us in the duty world to feel outdone. We can celebrate our own landmark decision in the form of the recent 1 000th excise duty case which was released on 19 October 2006.
Admittedly this is a little way short of 20 000 decisions. All right 19 000 decisions short — which I admit is...

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