Vat – Appeals : Applications Generally – APPEALS – procedure – directions – costs in transitional cases – whether
pre-2009 costs regime should apply – no – whether open to apply for appeals
to be allocated to Complex category – consideration of Appellants’
application for disclosure – refused – application by HMRC to re-amend Statement of case – additional ground proposed – consideration of factors – amendment agreed – other amendment to add first limb of Kittel test – amendment agreed – directions adjusted to take account of medical
treatment of Appellants’ director
References: [2015] UKFTT 481 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556134 br>