VALUE ADDED TAX – Operation of aged creditor rules – Rule 8(3) Application by one of the Appellants to strike-out the Respondents’ case – Discussion of the nature of a ‘mini trial’ – Identification of triable issues not amenable to summary disposal relating to existence of inter-company debt, the timing and formalities of assessments – Application dismissed
Citations:
[2019] UKFTT 611 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 November 2022; Ref: scu.644021