- HMRC applied to strike out Premier Care Direct Ltd’s VAT appeal because the tax was neither paid nor deposited and no hardship application was made.
- The appellant argued no hardship application was needed since HMRC agreed not to recover tax pending resolution of an Error Correction Notice (ECN).
- The Tribunal discussed the meaning and effect of VAT Act 1994 section 84 regarding payment or hardship requirements.
- A conditional strike-out was ordered, pending resolution of the ECN and related issues.
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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