FTTTx APPLICATION TO STRIKE OUT – Tribunal Procedure – First-tier Tribunal (Tax Chamber) Rules 2009 rule 8(3)(c) – whether decision of Court of Appeal was per incuriam – no – whether taxpayer had an arguable case under the European Convention – no – application granted Judges: Aleksander TJ Citations: [2013] UKFTT 142 (TC) Links: Bailii … Continue reading Allan v Revenue and Customs: FTTTx 12 Feb 2013
FTTTx Value Added Tax – application for strike-out – whether excess VAT paid on estimated assessments is recoverable – time-bar – Section 80(4), VATA 1994 – Rule 8(3)(c) of The Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 – Appeal struck-out [2016] UKFTT 274 TC Bailii England and Wales VAT Updated: 16 January 2022; Ref: scu.564360
FTTTx PROCEDURE – application to set aside strike out under rule 8(3)(c) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and reinstate appeals – application granted [2015] UKFTT 64 (TC) Bailii England and Wales Taxes Management Updated: 28 December 2021; Ref: scu.543217
Unapproved pension scheme – assessment raised on employee pursuant to s. 386 Income Tax (Earnings and Pensions) Act 2003 in respect of a contribution of assets by his employer – whether s.386 arguably to be construed as inapplicable by reason of rule of construction in s.3 Human Rights Act 1998, on basis that assessment would … Continue reading Allan v Revenue and Customs: UTTC 23 Jan 2015
FTTTx PROCEDURE – Strike out application – MTIC appeal – Whether Tribunal has jurisdiction to strike out part of appellants’ case – If so whether appropriate to exercise its discretion to so under rule 8(3)(c) Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 [2014] UKFTT 319 (TC) Bailii VAT Updated: 03 December 2021; Ref: scu.525339
The Court was asked whether, when there is both (i) an appeal against a VAT assessment pending in the tax tribunal, and (ii) a winding-up petition pending in the Companies court, the tax tribunal or the Companies court is the appropriate forum to . .
