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Tribunal Memories

Chris Tailby shares his memories of working in the VAT Tribunal Division from 1982–1986

 
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

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