Chris Tailby shares his memories of working in the VAT Tribunal Division from 1982–1986
Leaving the familiarity of the prosecution division for the VAT tribunals was a significant move out of my 'comfort zone' — not that that phrase or indeed concept was known at the time.
The main tools of the trade for a lawyer in Customs' Solicitor's Office VAT Tribunal Division were in that pre-computer era a looseleaf photocopy of an annotated Finance Act 1972 where the (many) subsequent amendments were cut and pasted and a copy of the VAT Tribunal Rules. The other tool was a library of all the previous decisions of the Tribunals going back to 1973 together with Simon's Tax Cases which reported appeals. There were a couple of text books on...
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Chris Tailby shares his memories of working in the VAT Tribunal Division from 1982–1986
Leaving the familiarity of the prosecution division for the VAT tribunals was a significant move out of my 'comfort zone' — not that that phrase or indeed concept was known at the time.
The main tools of the trade for a lawyer in Customs' Solicitor's Office VAT Tribunal Division were in that pre-computer era a looseleaf photocopy of an annotated Finance Act 1972 where the (many) subsequent amendments were cut and pasted and a copy of the VAT Tribunal Rules. The other tool was a library of all the previous decisions of the Tribunals going back to 1973 together with Simon's Tax Cases which reported appeals. There were a couple of text books on...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
