This case concerns permission to appeal relating to default surcharges for two VAT periods. The taxpayer’s appeal to the FTT was dismissed, and the UT refused permission to appeal, but later admitted the late application and held an oral hearing. The UT set out the most frequently encountered errors of law in considering whether to grant permission to appeal.
Source KPMG
Latest Posts in "United Kingdom"
- Tribunal Rules Separate Supplies in United Carpets Case, Rejects Legitimate Expectation Claim Against HMRC
- UK Internal Market Act Reforms Enhance Trade, Flexibility, and Collaboration Across Nations
- UK Unveils Post-Brexit Trade Strategy to Boost Exports and Protect Domestic Industries
- Upper Tribunal Upholds HMRC’s Deregistration of Mini-Umbrella Companies for VAT Fraudulent Use
- HR’s Appeal Dismissed: Insufficient Evidence for Zero-Rated Exports Under VAT Notice 725
