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 determine whether the petition debt is disputed in good faith on substantial grounds, or, in other words, whether the appeal has a real as opposed to a fanciful or frivolous prospect of success.
Longmore, Patten, Vos LJJ
[2015] EWCA Civ 29, [2015] 2 BCLC 586, [2015] BVC 8, [2015] WLR(D) 33, [2015] BCC 317, [2015] BPIR 327, [2015] 1 WLR 3911, [2015] STC 931, [2015] STI 248
Bailii, WLRD
Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 8(3)(c)
England and Wales
Cited by:
Cited – Totel Ltd v Revenue and Customs SC 26-Jul-2018
The taxpayer challenged the ‘pay first’ rule under VAT which required them, before challenging a VAT assessment, first to deposit the VAT said to be due under the assessment.
Held: The appeal failed. There had not been shown any true . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 August 2021; Ref: scu.541957
