Compass Contract Services UK Ltd v Revenue and Customs: FTTTx 30 Apr 2014

FTTTx Appeal progressing without payment of tax or hardship relief – jurisdiction to make Directions in absence of compliance with section 84(3),(3A)and(3B) VATA 1994 – status of Directions and Orders so made – barring order against HMRC – application for relief – applicability of Mitchell principles as applied by McCarthy and Stone – application dismissed
[2014] UKFTT 403 (TC)
Bailii
England and Wales

Updated: 10 August 2021; Ref: scu.525329