UTTC Procedure – Transfer of functions of VAT Tribunal to First-tier Tribunal. Procedure – Discretion to apply 1986 Rules in place of 2009 Rules-whether to apply Rule 26(4) of 1986 Rules. Procedure – Application to set aside dismissal of VAT appeals after failure of prior application not attended by the applicant.
Citations:
[2010] UKUT 176 (TCC), [2010] STI 1755, [2010] STC 1882, [2010] BVC 1526
Links:
Jurisdiction:
England and Wales
VAT, Administrative
Updated: 01 September 2022; Ref: scu.428154