Catalogue description Value Added Tax Tribunals: Decisions

This series contains decisions of the Value Added Tax Tribunals in decision number order. The records consist of numbered folders, not in the registered file series, held centrally at the London headquarters, but recording from the outset all decisions arrived at by the various tribunals. In addition to a copy of the decision, the folders also contain information on where and when the tribunal sat, its membership and in later cases who the legal representatives of the appellant and HM Customs and Excise were.

From 1989 Lord Chancellor's Department