- The FTT rejected HMRC’s application to strike out British Institute of Technology Ltd’s (BIOT) appeal against a VAT assessment and penalty.
- The tribunal found that a second appeal on the same underlying issue was not an abuse of process, as the previous appeal was struck out early for procedural reasons, not on its merits.
- The FTT ruled that the appeal had a reasonable chance of success and should not be dismissed at this stage.
- HMRC’s claim that the appeal had no realistic prospect of success was rejected, as key evidence and the validity of disputed invoices still needed to be examined in a full hearing.
- The tribunal also found that a dishonesty penalty could not be upheld without proper evidence and a full hearing.
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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