23 March 2007
Mobilix Ltd v Revenue and Customs Commissioners [2007] All ER (D) 351 (Feb)
A decision is required before the VAT and Duties Tribunal can entertain an appeal under the Value Added Tax Act 1994, sub-s 83(c). The assertion that the commissioners have delayed unreasonably in making a decision is, therefore, not a matter which could be adjudicated upon through the statutory appeals procedure. In such a case, the appropriate challenge is by way of
judicial review.
