APPEAL – original hearing conducted partly in appellant’s absence and appeal dismissed – decision of first tribunal set aside at instance of appellant – fresh hearing of appeal conducted in appellant’s absence and appeal again dismissed without hearing evidence – decision of second tribunal set aside at instance of appellant – appellant failing to attend or be represented at hearing before third tribunal – absence inadequately explained – whether appellant afforded adequate opportunity to present his case – yes – whether incumbent upon third tribunal to hear evidence – no – appeal yet again dismissed without hearing evidence
Citations:
[2005] UKVAT V19223
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230200