Meridian Defence and Security Ltd v Revenue and Customs: FTTTx 25 Mar 2014

FTTTx VAT – Strike out application – Penalty imposed following withdrawal of appeal by appellant – Effect of s 85 Value Added Tax Act 1994 on withdrawal of appeal – Whether appellant estopped from appealing against penalty on the same grounds as it raised in withdrawn appeal and/or whether an abuse of process to do so

Citations:

[2014] UKFTT 300 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 March 2022; Ref: scu.525279