Wild v Revenue & Customs

Wild v Revenue & Customs

The Tribunal correctly directed itself on partnership law and made factual findings based on evidence; no error of law was shown, so the appeal must be dismissed.

Parties
Claimant: Mr and Mrs Wild; Defendant: Commissioners for Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
03 April 2008
Procedural Posture
Appeal / Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Assessment, Partnership Law, Tribunal Appeals
Tax Law Commercial Law VAT Assessment Partnership Law Tribunal Appeals

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 2 Party arguments 2
Sign in to unlock

Parties

Mr and Mrs Wild

Claimant

Commissioners for Revenue & Customs

Defendant

Procedural Posture

Appeal / Judgment

Legal Issues

  1. 1 Whether the Tribunal erred in law by finding that Mr and Mrs Wild and their companies constituted a partnership for VAT purposes
  2. 2 Whether procedural irregularity occurred in witness cross-examination

Ratio Decidendi

The Tribunal correctly directed itself on partnership law and made factual findings based on evidence; no error of law was shown, so the appeal must be dismissed.

Court Disposition

Appeal dismissed

Orders

  • No error of law found in Tribunal's decision
  • Appeal under section 11 of the Tribunals and Inquiries Act 1992 dismissed