- The FTT rejected HMRC’s bid to strike out British Institute of Technology Ltd’s appeal over a VAT assessment and penalty.
- The dispute involved a £587,000 input tax claim for a Forest Gate property, which HMRC said belonged to Dr Muhammad Farmer, not the company.
- The company’s first appeal was struck out for not paying the VAT or showing hardship, then it raised the claim again in a later VAT period, leading to a new assessment and penalty.
- The FTT warned that a second appeal can be an abuse of process if it is really trying to re-litigate the same issue, but found this case involved a different assessment and allowed the appeal to continue.
Source: rpclegal.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.
