OWD Ltd (T/A Birmingham Cash and Carry) v Revenue and Customs: FTTTx 22 Aug 2018

PROCEDURE – withdrawal of appeals against VAT and excise duty assessments, associated penalties and refusal of AWRS approval – late applications for reinstatement – whether power to reinstate under rule 17 FTT rules was precluded by s 85(4) VATA – yes – whether (if power existed) extension of time should be permitted – yes – whether appeals should be reinstated on the facts – no

Citations:

[2018] UKFTT 497 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 February 2022; Ref: scu.632266