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The Commissioners had made no appealable decision; accordingly, no appeal lay under sec. On the facts before him and for the reasons stated in his judgment Otton J.

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Only one month has elapsed since the search warrant was executed. The investigations are not confined to the UK but include Portugal. I am satisfied that the delay has not yet reached unreasonable proportions. However, I express the hope that a decision will be reached as soon as possible so that the applicants will know where they stand and can, if so advised, pursue their statutory remedy.

I am equally satisfied that the applicants have failed to make out any case of unfairness within the passage of Lord Templeman in ex parte Preston [] BTC to which I referred.

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It seems to me perfectly clear that the taxable person cannot complain of unfairness merely because the Commissioners decide to perform their statutory duties in the way that they have. The application before me is to strike out the appeal of the appellant company, on the ground that no such appeal lies to this tribunal under the Value Added Tax Act , sec.

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Dangerfield [for the Commissioners] pointed out, in contrast to the provisions of para. Mathew [for the taxpayer] submitted that this was because para. I am not able to accept this submission on the part of Mr.

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It is a pre-requisite of any appeal under sec. It appears from the conduct of the Commissioners that they have, on account of their investigations, prevaricated in making any repayment of input tax, they appear to have avoided making any decision.

I asked Mr. Mathew whether he could point to any decision arising from the correspondence between the parties, but he was unable to do so, nor could he point to any oral decision against which an appeal might have been made. In the submission of Mr. Mathew the Commissioners had deliberately avoided making any appealable decision against which they could appeal, and, on the evidence before me, this appears to be correct. I have carefully considered the grounds of appeal before me and have with some reluctance reached the conclusion that this Tribunal has no jurisdiction to entertain this appeal.

11 officers / 8 resignations

It appears to this Tribunal, even though the appellant company has apparently supplied the documents requested by the Commissioners under the paragraph no appeal lies to this Tribunal under the Value Added Tax Act , sec. The maximum number of documents that can be ed at once is So your request will be limited to the first documents. We Played a lot of games together, as we were and are a part of the local game community in Skelleftea Sweden. Together we set out to form a craft from our experiences with games, shaping and giving meaning to concepts like Believability , Bias and Story engineering.

This was done with research, education and practical application.

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Through time and exposure, doors started to open for Collaboration and Consultation, putting us in the space we are in today. We still have a long path ahead to complete success, but the exciting road we have travelled this far ensures us we will arrive by our own accord. Contacts Email Kristofer at: K Strangewoodstudios. We specialize in the mechanical, visual and narrative design for board games, Roleplaying games, digital games and game design applications for other purposes, such as gamification.

Since we have worked on a number of different projects, both in house, collaborations and consultations. We focus on delivering sustainable and fun mechanics and visual directing, always with our core values in focus.

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There is few things beyond the reach of a good team we say, and we rest comfortably in the knowledge that whatever quest we embark on, there will be stars to guide us on our way. For the time being, the core and heart of Strangewood is these two characters yours truly on the left :.

Kristofer Stenskog. We will answer as fast as we can!

click here We will also try to steer every correspondence into meetings over coffee, so "Hi Strangewood, how about a swedish fika with ulterior motifs?