VALUE ADDED TAX – Procedure – Application by appellant to postpone – Application by HMRC to strike out on basis that no reasonable prospect of success because none of the arguments in appellant skeleton served late were in original grounds of appeal and no application made to amend the grounds – appellant seeking to show that one original ground was encompassed by argument in skeleton – appeal struck out.
Citations:
[2018] UKFTT 552 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 October 2022; Ref: scu.632311