VALUE ADDED TAX – applications by the Appellant to debar the Respondents from proceedings in relation to an appeal against the denial of input tax and a related penalty and to determine the proceedings in favour of the Appellant due to deficiency in pleadings -application by the Respondents to amend statement of case – held, the Respondents application succeeded and the Appellant’s applications failed but various parts of the amended statement of case, including those relating to the Appellant’s being denied the right to deduct the input tax because it had had knowledge of its supplier’s fraud, to be struck out
Citations:
[2020] UKFTT 410 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 March 2022; Ref: scu.655320