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Court of Appeal – Leave to appeal. The Revenue and Customs Commissioners had issued proceedings regarding a missing trader intra-community fraud. Following a trial of sample claims, some of the allegations were found to be proved and the defendants were ordered to pay the sums lost in revenue. The defendants sought permission to appeal. The Court of Appeal, Civil Division, ordered that conditions regarding payment into court of the judgment sum be attached to the application for permission to appeal and ordered a stay of the execution of the judgment between the payment into court of the judgment sum and determination of the appeal.
Court of Appeal – Leave to appeal. The Revenue and Customs Commissioners had issued proceedings regarding a missing trader intra-community fraud. Following a trial of sample claims, some of the allegations were found to be proved and the defendants were ordered to pay the sums lost in revenue. The defendants sought permission to appeal. The Court of Appeal, Civil Division, ordered that conditions regarding payment into court of the judgment sum be attached to the application for permission to appeal and ordered a stay of the execution of the judgment between the payment into court of the judgment sum and determination of the appeal.
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