Mccord (T/A Hi-Octane Imports) v Revenue and Customs: FTTTx 9 Aug 2017

FTTTx VALUE ADDED TAX – PROCEDURE – Denial of input tax on Kittel principles – ‘Fairford’ type directions seeking to clarify the issues – Whether those directions drawn to Appellant’s attention? – Yes – Whether appellant failed to comply with those directions? – Yes – Whether those directions should have been set aside? – No – Whether later direction articulating effect of that failure to comply should be set aside? – No – Application dismissed

Citations:

[2017] UKFTT 620 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 March 2022; Ref: scu.592649