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Rue (Formerly Trading As Hermitage Clean Care) v Revenue and Customs: FTTTx 24 Mar 2011

FTTTx VAT – preliminary hearing – whether an appealable matter exists – some uncertainty caused by an HMRC letter confirming a current liability for old pre-bankruptcy VAT debts – HMRC confirming at the hearing that no liability exists – appeal in relation to that matter struck out subject to HMRC providing written confirmation – other complaints of the Appellant found to relate to matters between 10 and 20 years old leading up to his bankruptcy, where no specific appealable decision identified – held no appealable decision and in any event permission to appeal out of time would not be given in the circumstances – remainder of appeal struck out

Citations:

[2011] UKFTT 205 (TC)

Links:

Bailii

VAT

Updated: 17 September 2022; Ref: scu.442945

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