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 . .
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 – 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
