- In Easytruck Ltd v HMRC [2026] UKFTT 1412 (TC), the FTT dismissed the company’s application for disclosure in a VAT appeal.
- The Tribunal held that the documents sought were not relevant to the main issue: whether the company was entitled to recover input VAT.
- Even if disclosed, the material would not establish entitlement to the input tax claimed, so it would not assist a fair determination of the appeal.
- The FTT set aside confusing earlier directions and ordered the appellant to provide evidence and witness statements within 14 days.
- The company was given a final opportunity to file the documents it intends to rely on, failing which the appeal will be struck out.
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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