Court of Appeal rules on penalties appeal and abuse of process
In HMRC v D Kishore [2021] EWCA Civ 1565 (28 October 2021) the Court of Appeal ruled that the appeal against the penalty determinations under the VATA 1994 was not struck out and the taxpayer will be permitted to argue his case at a full hearing.
Mr Kishore entered into transactions where goods were purchased from UK suppliers for subsequent export. He claimed input tax on the purchase of the goods but HMRC refused to repay that input tax on the basis that he ‘knew or ought to have known that the transactions were connected with VAT fraud’.
Mr Kishore made a Kittel appeal against the decision and this resulted in protracted litigation which eventually concluded with his appeal being struck out as he had failed to comply with an order in the appeal.
In 2017 HMRC advised that...
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Court of Appeal rules on penalties appeal and abuse of process
In HMRC v D Kishore [2021] EWCA Civ 1565 (28 October 2021) the Court of Appeal ruled that the appeal against the penalty determinations under the VATA 1994 was not struck out and the taxpayer will be permitted to argue his case at a full hearing.
Mr Kishore entered into transactions where goods were purchased from UK suppliers for subsequent export. He claimed input tax on the purchase of the goods but HMRC refused to repay that input tax on the basis that he ‘knew or ought to have known that the transactions were connected with VAT fraud’.
Mr Kishore made a Kittel appeal against the decision and this resulted in protracted litigation which eventually concluded with his appeal being struck out as he had failed to comply with an order in the appeal.
In 2017 HMRC advised that...
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