FTTTx REPAYMENT OF VAT – taxi firm sole proprietor retention of monies by HMRC for three tax returns to offset tax due under assessments. – previous decision not dealing with issue although dismissing appeal against assessments – Upper Tier Tribunal on application to appeal referring issue on retention back to First Tier Tribunal for determination – question of whether the First Tier Tribunal could review its decision a second time – no – outstanding appeal against retention dismissed – VATA 1994 sections 73(1) and 81(3) and Tribunals, Courts and Enforcement Act 2007 section 9(10)
[2010] UKFTT 559 (TC)
Bailii
England and Wales
VAT
Updated: 20 January 2022; Ref: scu.567557
