Libby’s Market Place Ltd v Revenue and Customs (Procedure : Other): FTTTx 28 Sep 2018

PROCEDURE – Appeal withdrawn – Late application for reinstatement – Whether power to reinstate under rule 17 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 precluded by s 85(4) Value Added Tax Act 1994 – Yes – OWD Ltd (t/a Birmingham Cash and Carry) v HMRC [2018] UKFTT 497 (TC) applied
[2018] UKFTT 563 (TC)
Bailii
England and Wales

Updated: 06 April 2021; Ref: scu.632310