FTTTx VAT – appeal against denial of input tax claim – HMRC application for strike out of proceedings – appellant convicted of recklessly submitting a false VAT return – s 72(3)(b) VATA 1994 – whether abuse of process – doctrine of issue estoppel – whether no reasonable prospect of success – Kittel principle – proceedings struck out
[2014] UKFTT 1026 (TC)
Bailii
England and Wales
VAT
Updated: 23 December 2021; Ref: scu.539030