In HMRC v BPP [2014] UKUT 0496 (3 October 2014) the UT lifted a barring order imposed on HMRC.
BPP (which supplies education and books) had appealed HMRC’s decision to treat its supplies of books as standard rated. It contended that these supplies should be zero rated (under VATA 1994 Sch 8 group 3). HMRC was appealing against a barring order by the FTT.
The decision which underlined the appeal had been made by HMRC after lengthy correspondence and several meetings and had been subject to a review which had taken six months. HMRC – which had been given 60 days as respondent to serve the statement of case – had taken two weeks longer.
The FTT observed that the reason given for the delay – that HMRC needed to ‘engage in internal consultation’ – was ‘impossible to understand’ given that this internal...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In HMRC v BPP [2014] UKUT 0496 (3 October 2014) the UT lifted a barring order imposed on HMRC.
BPP (which supplies education and books) had appealed HMRC’s decision to treat its supplies of books as standard rated. It contended that these supplies should be zero rated (under VATA 1994 Sch 8 group 3). HMRC was appealing against a barring order by the FTT.
The decision which underlined the appeal had been made by HMRC after lengthy correspondence and several meetings and had been subject to a review which had taken six months. HMRC – which had been given 60 days as respondent to serve the statement of case – had taken two weeks longer.
The FTT observed that the reason given for the delay – that HMRC needed to ‘engage in internal consultation’ – was ‘impossible to understand’ given that this internal...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
