The Lawyer Africa Elite 2014 features an in-depth look at 46 leading independent firms’ strategies in 15 key sub-Saharan jurisdictions, as well as the views of in-house counsel from some of Africa’s largest companies... Read more
This year, The Lawyer’s annual ranking of the largest UK law firms by turnover is available as an interactive, digital benchmarking tool. For the first time this will allow you to manipulate each data set against the metrics of your choice.
Customs and Excise: binding agreement on tax calculations;
Gus Merchandise v Commissioners of Customs and Excise (1994) (CA 20.10.94) (Steyn LJ, Saville LJ and Sir John May)
Summary: Inaccurate sampling techniques resulting in over payment of Vat by mail order companies.
More Vat was payable by mail order companies on sales to their agents for the agents' own use than on sales of goods for resale. Sampling techniques had been inaccurate resulting in overpayments of Vat over a long period. On appeal by the companies against refusal to refund the excess payments.