VAT – appeal withdrawn – subsequent claim made for recovery of VAT, including periods included in withdrawn appeal – HMRC refused claim and Appellant appealed to Tribunal – HMRC conceded substantive issue, but applied to strike out the appeal in relation to VAT periods which had formed part of the withdrawn appeal – whether HMRC estopped from making strike out application because of delay – whether cause of action estoppel, issue estoppel and/or abuse of process barred the Appellant from recovering VAT for the overlap periods – strike out application allowed
Citations:
[2022] UKFTT 147 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 07 June 2022; Ref: scu.677960