VAT – application for hardship – whether valid appeal before Tribunal – assessment under VATA s 73(1) – VATA 83(1)(p) gives appeal right only if a return has been filed ? if no valid appeal, no jurisdiction to determine hardship application ? directions issued
[2020] UKFTT 317 (TC)
Bailii
England and Wales
Updated: 19 October 2021; Ref: scu.653156