The appellant had requested a hardship allowance so as not to have to pay claimed VAT before the hearing of an appeal. That was refused, and the claimant now said that the rules restricting an appeal against such a refusal were unlawful.
Held: The right to appeal had not been abolished, and remained.
Lord Neuberger MR, Arden, Moses LJJ
[2012] EWCA Civ 1401, [2013] QB 860, [2013] STC 1557, [2012] WLR(D) 303, [2012] BVC 333, [2013] 2 WLR 1136, [2012] STI 3230
Bailii, WLRD
Finance Act 2008, Value Added Tax Ac t 1994 84(3)
England and Wales
Citing:
See Also – Totel Distribution Ltd v Customs and Excise VDT 24-Feb-2005
VDT VAT – input tax – alleged carousel fraud – Commissioners unable to establish circulation of payment without tribunal inferring that certain payments had been made to particular party in chain of transactions . .
At VDT – Totel Ltd v Revenue Customs VDT 19-May-2006
VDT VALUE ADDED TAX – input tax – suspected carousel or MTIC fraud – input tax repayment withheld pending ECJ judgment in Optigen and others – input tax paid with repayment supplement shortly after release of . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 July 2021; Ref: scu.465475
