FTT: Appeal withdrawn – subsequent claim made for recovery of VAT, including periods included in withdrawn appeal

TELENT TECHNOLOGY SERVICES LIMITED v Revenue & Customs (VAT – appeal withdrawn – subsequent claim made for recovery of VAT, including periods included in withdrawn appeal) [2022] UKFTT 147 (TC) (03 May 2022)

VAT – appeal withdrawn – subsequent claim made for recovery of VAT, including periods included in withdrawn appeal – HMRC refused claim and Appellant appealed to Tribunal – HMRC conceded substantive issue, but applied to strike out the appeal in relation to VAT periods which had formed part of the withdrawn appeal – whether HMRC estopped from making strike out application because of delay – whether cause of action estoppel, issue estoppel and/or abuse of process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

Source: bailii.org

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