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Case law – Best judgment
Case law – Best judgment
In relation to the meaning of “best judgment”, in Van Boeckel v Customs and Excise Commissioners [1981] 211 ER, Woolf J stated:
“What the words ‘best of their judgment’ envisage, in my view, is that the Commissioners will fairly consider all material placed before them and, on that material, come to a decision which is reasonable and not arbitrary as to the amount of tax which is due. As long as there is some material on which the Commissioners can reasonably act then they are not required to carry out investigations which may or may not result in further material being placed before them.”
- Heading
- We decided that the appeal should be dismissed introduction and Summary
- Evidence
- Findings of fact
- Law
- Case law – Best judgment
- Case law – education exemption – Consumer perspective and nature of supplies consisting of more than one element
- Burden of proof
- What is GM’s product?
- Mr Constable’s evidence
- The Barbados Study
- Mr Hunter’s Evidence
- Consumer Perception
- The role of assessments in learning
- Conclusion on the nature of ConquerMaths
- Meaning of “examination services”
- Is an assessment a self-standing concept in Schedule 9 VATA?
- Meaning of “Assessments”
- Consumer perception test
- Alternative test – functional analysis
- Best Judgment
- other matters
- Conclusions