The claimant sought to appeal against refusal of relief from payment of sums assessed by way of penalty, on the basis of hardship. HMRC argued that the right of appeal underthe 2007 Act had been taken away by the 1994 Act.
Judges:
Simon J
Citations:
[2012] QB 358, [2011] BVC 211, [2012] 2 WLR 435, [2011] EWHC 652 (Admin), [2011] STI 1210, [2011] STC 1485
Links:
Statutes:
Value Added Tax Act 1994 84(3B), Tribunals, Courts and Enforcement Act 2007 11 13
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 . .
Appeal from – 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.
VAT
Updated: 04 September 2022; Ref: scu.430842
