Ticket Arena Ltd v Revenue and Customs (Application To Strike Out Appeal – Case That Card Handling Fees Are Exempt): FTTTx 31 May 2019

APPLICATION TO STRIKE OUT APPEAL- case that card handling fees are exempt has no reasonable prospect of success in light of CJEU’s decision in Bookit – case that assessments out of time allowed to proceed but only on basis its that its case (both legal and factual) that HMRC acted unreasonably in not making a different assessment earlier was not shown to be not fit for trial – application allowed in part

Citations:

[2019] UKFTT 348 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 22 October 2022; Ref: scu.638517