Clear Pay Payroll Ltd Wins VAT Hardship Appeal Against HMRC in First-tier Tribunal Decision

• The case involves Clear Pay Payroll Ltd appealing against a VAT assessment by HMRC.
• The appeal concerns a hardship application under section 84(3B) of the Value Added Tax Act 1994.
• A winding-up petition was filed against Clear Pay Payroll Ltd.
• The Tribunal confirmed it has jurisdiction over the case.
• The Tribunal did not decide if HMRC’s assertion of no hardship was an abuse of process.
• The Tribunal found that Clear Pay Payroll Ltd would suffer hardship if required to pay the disputed VAT amount.
• The application by Clear Pay Payroll Ltd was allowed.
• The hearing was conducted via video with Judge Ashley Greenbank and Mr. Julian Sims presiding.
• Tristan Thornton represented the appellant, and Heather Sercombe represented the respondents.

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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