APPLICATION TO STRIKE OUT APPEAL- case that card handling fees are exempt has no reasonable prospect of success in light of CJEU’s decision in Bookit – case that assessments out of time allowed to proceed but only on basis its that its case (both legal and factual) that HMRC acted unreasonably in not making a different assessment earlier was not shown to be not fit for trial – application allowed in part
Citations:
[2019] UKFTT 348 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 22 October 2022; Ref: scu.638517