FTT Rejects HMRC Strike-Out in Apricot Umbrella VAT Appeal

• The FTT رفض HMRC’s attempt to strike out Apricot Umbrella Ltd’s VAT appeal.
• HMRC said the appeal had no realistic prospect of success because of inconsistent statements and weak evidence.
• The tribunal said Rule 8(3)(c) asks whether the appeal is capable of succeeding, not whether it is likely to succeed.
• Because key factual issues were disputed and needed full evidence, HMRC did not prove the appeal had no realistic prospect of success.

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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