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Cantrell (t/a Foxear Lodge Nursing Home) v Customs & Excise, Court of Appeal - Administrative Court, January 28, 2000, [2000] EWHC Admin 283
Royal Courts of Justice
Strand
London WC2A 2LL
Friday, 28th January 2000
B e f o r e
MR JUSTICE LIGHTMAN
BETWEEN:
BRIAN CANTRELL AND EILEEN CANTRELL
trading as FOXEARTH LODGE NURSING HOME
Appellants
and
THE COMMISSIONERS OF CUSTOMS AND EXCISE
Respondents
(Transcript of the Handed Down Judgment of
Smith Bernal Reporting Limited, 180 Fleet Street
London EC4A 2HD
Tel No: 0171 421 4040 0171 421 4040, Fax No: 0171 831 8838
Official Shorthand Writers to the Court)
_________
Mr Jonathan Peacock (Instructed by Messrs Mills & Reeve Francis House, 112 Hills Road, Cambridge CB2 1PH) appeared on behalf of the Appellant.
Mr Rupert Baldry (Instructed by the Solicitor of Customs and Excise, New King's Beam House, 22 Upper Ground, London SE1 9PJ) appeared on behalf of the Respondents.
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Judgment
As Approved by the Court
Crown Copyright ©
Friday, 28 January 2000
JUDGMENT
MR JUSTICE LIGHTMAN:
INTRODUCTION 1. This is an appeal under Section 11 of the Tribunal and Inquiries Act 1...
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