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In my judgment the decision against which the appeal is made is the assessment dated 2 February , and in the submission of Mrs. Hamilton this decision depended on a prior decision which was not within sec. That is to say a prior decision by the Commissioners not to waive the amount of the assessment on the grounds of a misdirection within the written answer given to the House of Commons by Mr. Robert Sheldon MP on 21 July I set out in detail this written answer:.
First that Mr. Curtis had the full facts before him and gave a clear unequivocal ruling on VAT in writing. Secondly that in accordance with the written answer given by Mr. Robert Sheldon MP on 21 July the Commissioners of Customs and Excise would only raise an assessment based on the correct ruling from the date the error was brought to the attention of the registered person concerned.
It appears that by a letter dated 15 December Mr. Curtis gave the following unconditional ruling in writing:. Hamilton, for the reasons stated in the notice of appeal and which are set out above, maintains that Mr. Curtis was in full possession of the facts and figures relating to the operation of the partial exemption scheme of the Institute and she contends that by accepting the calculations of the Institute and that by failing to inform the Institute of an error in principle, he misled the Institute to its detriment.
He also commented as follows at p. Robert Sheldon MP on 21 July which is referred to above:. After some hesitation, I have come to the conclusion that such a matter should not be considered or reviewed by a Tribunal.
The powers and duties of these Tribunals are conferred by the provisions of the Value Added Tax Act , as amended by subsequent Finance Act s. In my view, no ruling by any Minister of the Crown or by the Commissioners can enlarge or restrict such powers and duties, or empower a Tribunal to allow an appeal which otherwise it should have dismissed, or to dismiss an appeal which otherwise it should have allowed.
The reply by Mr. Robert Sheldon is, in my opinion, in the nature of an Extra-Statutory concession. Nor do I consider that a Tribunal should make any recommendation to the Commissioners in the light of that concession. A further fact or facts may exist or later emerge which may not have been mentioned at the hearing, and the ultimate decision is one for the Commissioners to take. In the Mitzi case the question before the Manchester Tribunal was whether in the context of that case a rejection by the Commissioners of a claim by the appellants that their case fell within the terms of Mr.
The Chairman of the Manchester Tribunal Mr. Simpson was not satisfied that the facts of that case were within the terms of the Parliamentary statement, but was merely one of the many circumstances which the Commissioners took into account in deciding whether or not to make an assessment, and that it was not a decision upon which the assessment depended within the meaning of sec.
Duration of Oxygen Supplementation [ Time Frame: From initiation of study treatment up to Day 35 ] Duration of oxygen supplementation will be reported. Duration of Selected Post-baseline Emergent After Start of Study Intervention Medical Resource Utilization [ Time Frame: From initiation of study treatment up to Day 35 ] Duration of selected post-baseline emergent after start of study intervention MRU example, increased nursing visits at home, emergency room visit will be reported.
Talk with your doctor and family members or friends about deciding to join a study. To learn more about this study, you or your doctor may contact the study research staff using the contacts provided below. For general information, Learn About Clinical Studies.
Try the modernized ClinicalTrials. Learn more about the modernization effort. Hide glossary Glossary Study record managers: refer to the Data Element Definitions if submitting registration or results information. Search for terms. Save this study.
Warning You have reached the maximum number of saved studies Listing a study does not mean it has been evaluated by the U. Federal Government. Know the risks and potential benefits of clinical studies and talk to your health care provider before participating. Read our disclaimer for details. Last Update Posted : December 22, See Contacts and Locations. Study Description. The purpose of this study is to evaluate the efficacy of rilematovir compared to placebo with respect to the time to resolution of respiratory syncytial virus RSV lower respiratory tract disease LRTD symptoms.
Detailed Description:. Rilematovir is an investigational RSV specific fusion inhibitor currently in development for the treatment of RSV infection in both adult and pediatric populations. The total study duration of the study for each participant will be up to 35 days. The study will evaluate efficacy and safety of RSV in adult outpatients years who are at high risk of RSV related disease progression and have at least moderate RSV disease.
The efficacy assessments include evaluation with electronic patient-reported outcome ePRO and the safety assessments include evaluations of physical examinations, vital signs, electrocardiograms, clinical laboratory tests, and adverse events. FDA Resources. Arms and Interventions.
Participants will receive oral dose of placebo matching to rilematovir, bid for 7 days. Placebo matching to rilematovir will be administered orally. Outcome Measures. Percentage of participants with unscheduled outpatient clinic visits, emergency room visits or hospitalization for respiratory infection will be reported.
AE is any untoward medical occurrence in a clinical study participant administered a pharmaceutical investigational or non investigational product. Percentage of participants with abnormalities in clinical laboratory parameters including hematology, chemistry and urinalysis will be reported.
Percentage of participants with abnormalities in ECGs will be reported. Percentage of participants with abnormalities in physical examination will be reported. Percentage of participants with abnormalities in vital signs will be reported. Time to resolution of LRTD symptoms and 2 systemic symptoms feeling feverish and fatigue as assessed by RiiQ symptom scale score will be reported. Time to resolution of respiratory infection symptoms as assessed by PGI-S scale score will be reported.
Time to return to pre-existing health status for all RSV symptoms as assessed by RiiQ symptom scale score will be reported. RiiQ impact scale consists of 3 scales that is, RiiQ impact on daily activities ranging from 0 [no difficulty] to 3 [great difficulty]; RiiQ impact on emotional scale ranging from 0 [not at all] to 3 [extremely], and RiiQ impact on others scale ranging from 0 [not at all concerned] to 3 [extremely concerned].
Time to return to usual health as assessed by the 'adult RSV return to usual health' question that is Have you returned to your usual health today? Instant messenger programs. CB may check if Yahoo! Messenger is running on the computer.
If Yahoo! CB attempts to spread to other computers by sending a link containing a copy of itself to all of the user's contacts. It may use the following text in the instant message:. Downloads arbitrary files. CB attempts to connect to " dungcoivb. At the time of this writing, the requested file was unavailable for analysis. CB was found in the Apple App store.
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