Application by Respondents to have the Appellant’s appeal struck out in accordance with rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal Tax Chamber) Rules 2009.The Respondents say that the Application is made since the matter concerned is not an appealable matter under Section 83 of the Value Added Tax Act 1994 (‘VATA’) and as such … Continue reading Cross (T/A Euromarques) v Revenue and Customs: FTTTx 7 Mar 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 . .