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New Dawn

Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 27 May 2009
Decision numbering
The decisions which follow are numbered under the new system which applies to decisions published on or after 1 April 2009. The numbers are not sequential because the new First-tier Tribunal's decisions (which are issued with sequential reference numbers) cover other taxes as well as VAT and only the VAT decisions are summarised here. Readers should be assured that all VAT decisions will be covered as under the old VAT Tribunal system. Missing numbers (for example TC00001 and TC00005 to TC00012) are decisions on other taxes.

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