PROCEDURE – VALUE ADDED TAX – Decision by FTT dismissing the Appellant’s appeal upheld by UT but successfully appealed to Court of Appeal of Northern Ireland – Court of Appeal ordered remission to a differently constituted panel of the FTT for rehearing – Applications to strike out parts of HMRC’s Further Amended Statement of Case and/or bar HMRC from advancing evidence of the facts and matters therein – Discussion of the effect of the Court of Appeal’s order on the scope of the rehearing – Whether res judicata or issue estoppel? – No – Whether an abuse of process? – No – Application dismissed
Citations:
[2019] UKFTT 385 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 24 October 2022; Ref: scu.641252