VAT – claim for relief for bad debts – preliminary issue referred to Upper Tribunal and appealed to Court of Appeal – whether judgment of Court of Appeal finally resolved all issues – whether open to appellant to raise new issue in light of subsequent decision of Court of Appeal – res judicata – whether FTT erred in law in striking out – appeal dismissed
Source: bailii.org
Latest Posts in "United Kingdom"
- UK Budget 2025: VAT E-Invoicing, Digital Compliance, and Post-Brexit Tax Reforms Announced
- FTT Rules HMRC Closure Notice Bars VAT Registration: Hairdresser’s Turnover Below Threshold, Appeal Allowed
- UK Tribunal Rules Self-Employed Hairdresser Not Liable for VAT Registration Under Rent-a-Chair Model
- EU Insists on VAT Representative for UK Firms Despite British Objections to Import Rules
- Mandatory B2B e-invoicing as of April 2029
