In Nutro UK v HMRC [2014] UKFTT 971 (21 October 2014) the FTT found that the behaviour of the appellant’s representative justified the striking off of the appeal.
The main issue was an application by HMRC to strike out the appeal (under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 rule 8) because of the lack of cooperation of the appellant.
The appeal itself related to HMRC’s refusal to refund input tax on the ground that the transactions were connected with MTIC fraud. Nutro’s latest advisers had informed the FTT that they were ‘professionally embarrassed’ and no longer able to represent Nitro.
The case had been beset with delays. The facts had taken place in 2006. In October 2013 HMRC had served a request for disclosure on Nutro which had not responded. At a subsequent case management hearing the FTT...
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In Nutro UK v HMRC [2014] UKFTT 971 (21 October 2014) the FTT found that the behaviour of the appellant’s representative justified the striking off of the appeal.
The main issue was an application by HMRC to strike out the appeal (under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 rule 8) because of the lack of cooperation of the appellant.
The appeal itself related to HMRC’s refusal to refund input tax on the ground that the transactions were connected with MTIC fraud. Nutro’s latest advisers had informed the FTT that they were ‘professionally embarrassed’ and no longer able to represent Nitro.
The case had been beset with delays. The facts had taken place in 2006. In October 2013 HMRC had served a request for disclosure on Nutro which had not responded. At a subsequent case management hearing the FTT...
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