AMW Estates Ltd v Revenue and Customs (Value Added Tax – Applications By The Appellant To Debar The Respondents From Proceedings): FTTTx 16 Oct 2020

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 March 2022; Ref: scu.655320