FTTTx VAT – refusal of claim for refund of input tax – thirty day time limit for appeal – late application for extension of time to appeal- section 83G(6) VATA and rule 5(3)(A) of the 2009 Procedure Rules – appeal settled by Appellant’s trustee in bankruptcy – Appellant’s bankruptcy subsequently annulled – Appellant then awaited outcome of other appeals coming before the High Court and based on similar facts- eight year delay – factors to be taken into account by the Tribunal – application not allowed
Citations:
[2011] UKFTT 367 (TC)
Links:
VAT
Updated: 17 September 2022; Ref: scu.443118