VDT STRIKE-OUT – whether tribunal has jurisdiction to entertain an appeal as to the amount of input tax reclaimable when HMRC reserve their position as to whether they will admit the reclaim in whole or in part – yes – applications to strike out the appeals dismissed.
Citations:
[2006] UKVAT V19966
Links:
Jurisdiction:
England and Wales
Cited by:
Appeal from – Mobilx Ltd v Revenue and Customs ChD 27-Feb-2007
The Revenue appealed a decision of the VDT that it had jurisdiction to hear appeals on repayment of input tax claimed.
Held: The taxpayer did not have a right to appeal where there had been a delay. An appeal could only lie against a decision . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 10 July 2022; Ref: scu.249792