VALUE ADDED TAX – preliminary issue – application for Tribunal to allow appeal summarily – alleged breach of Article 47 of Charter of Fundamental Rights of the EU – right to a fair trial within a reasonable time – proceedings ongoing for over 13 years – appropriate remedy for breach of ‘reasonable time’ requirement – held: allowing the appeal ‘summarily’ not an appropriate remedy – held: ‘reasonable time’ requirement not itself breached – application refused
[2021] UKFTT 88 (TC)
Bailii
England and Wales
Updated: 08 October 2021; Ref: scu.663667 br>