Cafe Brio (Liverpool) Ltd and Another v Revenue and Customs (VAT – Assessments : Time Limits): FTTTx 1 Oct 2019

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.644021