The Lawyer’s new China Elite report contains the most detailed research available on the PRC legal market and contains unparalleled insight into the country's leading law firms. They vary in size, practice focus and geographic coverage, but they all share one common quality – ambition... 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.