Appeal Procedures Stray from Rules of 'Fair Play'
Article Abstract:
In November 1955, the Franks Committee was appointed to consider the relationship between the government and the individual in the United Kingdom. The goal was fairness. The tribunal process has been slowly evolving. The Value Added Tax tribunals (VAT) drafted the VAT Tribunals Rules of 1972 ensuring independence of the parties involved from the department. Considering ten years have passed, a review is necessary. The VAT tribunal proceedings are informally held. Concern is voiced that the appellant is at a disadvantage even with the relaxed surroundings and independence of tribunals. He is a one-time show compared to professional representatives for the Commissioners. Even if he has legal assistance, there are a vast number of decisions unavailable to him. The Keith Committee, reviewing the tribunals, offers no recommendations to make the process easier for the appellant, but offers the VAT tribunals even wider powers to enforce sanctions. An all-purpose tribunal needs to be established to balance the scales of justice.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1984
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'Special Measures' Case Destined for European Court
Article Abstract:
A case concerning value-added tax (VAT) has caused considerable interest in many European questions. Several issues are brought to the forefront with the appeal of Direct Cosmetics Ltd. (LON/83/9). One of the main issues concerns the supremacy in Value-Added Tax Law between the European Economic Community (EEC) and the United Kingdom. Also called to question the derogations which were permitted to the United Kingdom at the time of implementation but had not been publicized by the Commissioners of Customs and Excise. The tribunal had referred the issue, perhaps the first of its kind, to the European Court of Justice.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1984
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European financial crimebuster censured
Article Abstract:
The OLAF, the European Commission's internal crime squad, has been censured by the European Parliament. The squad was censured for a delay in its investigations into a fraud case at Eurostat.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
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