Notice of objection to witness statements: whether UT entitled to overturn FTT decision
In Atlantic Electronics Ltd v HMRC (No. 4) (CA – 12 June) a company (E) reclaimed input tax of more than £1 000 000 on the purchase of a large number of mobile telephones. HMRC rejected the claim on the basis that the transactions formed part of an MTIC fraud and E appealed. HMRC applied for several witness statements to be admitted in evidence. E objected to some of the statements. The First-tier Tribunal directed that statements by two of HMRC’s witnesses should be excluded. HMRC appealed to the Upper Tribunal which upheld the First-tier decision in respect of one of the witnesses. Judge Bishopp observed that ‘this was evidence HMRC wished to put in after the expiry of the time limit imposed by tribunal directions already extended several times and when...
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Notice of objection to witness statements: whether UT entitled to overturn FTT decision
In Atlantic Electronics Ltd v HMRC (No. 4) (CA – 12 June) a company (E) reclaimed input tax of more than £1 000 000 on the purchase of a large number of mobile telephones. HMRC rejected the claim on the basis that the transactions formed part of an MTIC fraud and E appealed. HMRC applied for several witness statements to be admitted in evidence. E objected to some of the statements. The First-tier Tribunal directed that statements by two of HMRC’s witnesses should be excluded. HMRC appealed to the Upper Tribunal which upheld the First-tier decision in respect of one of the witnesses. Judge Bishopp observed that ‘this was evidence HMRC wished to put in after the expiry of the time limit imposed by tribunal directions already extended several times and when...
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