- Alesen Direct Solutions Ltd appealed a VAT assessment and applied for hardship relief to avoid paying the tax upfront.
- The Tribunal held a remote public hearing, considering witness statements and legal arguments from both sides.
- The company’s hardship application was denied because it had made advances to related entities/persons.
- The Tribunal refused the application to proceed without payment, providing a full reasoned decision as requested by the appellant.
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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