- The FTT refused HMRC’s application to strike out PRB Trading Ltd’s appeal against input VAT denial and penalties.
- HMRC argued the appeal had no reasonable prospect of success, but the FTT found a full hearing was necessary to consider all evidence.
- The tribunal noted that even if the appellant’s case appears weak, it cannot be dismissed without examining all documents and cross-examining witnesses.
- The FTT emphasized the appellant’s right to challenge evidence and to be presumed innocent regarding penalties, citing Article 6 rights.
- The application to strike out was deemed premature and misconceived, as it failed to apply the correct legal test.
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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