- The FTT agreed with HMRC to strike out appeals against denied input VAT recovery after HMRC withdrew its decision and assessments.
- The Tribunal ruled it had no jurisdiction once the underlying decisions and assessments were withdrawn.
- The Appellant’s argument that an appealable matter remained under VATA 1994, s. 83(1)(c) was rejected.
- The FTT held that without an active decision or assessment, there was no issue left for the Tribunal to determine.
- The appeal was struck out under rule 8(2)(a) of the Tribunal Procedure Rules.
Source: claritaxnews.com
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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