Just how much hardship is required for the 'financial extremity' test? Steven Porter and Catherine Robins (Pinsent Masons) examine lessons from a recent Upper Tribunal decision.
The recent case of Snow Factor [2019] UKUT 77 (TCC) concerns the ‘financial extremity’ rule which can mean that disputed VAT does not need to be paid before a taxpayer who has lost in the First-tier Tribunal (FTT) can appeal to the Upper Tribunal (UT). It is believed to be the first case where the provisions have been considered by the UT.
Payment of tax before the FTT
The normal position in relation to a VAT appeal is that the tax in dispute has to be paid before the appeal can be entertained by the FTT (VATA 1994 s 84(3)). However the appeal can still go ahead without the...
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Just how much hardship is required for the 'financial extremity' test? Steven Porter and Catherine Robins (Pinsent Masons) examine lessons from a recent Upper Tribunal decision.
The recent case of Snow Factor [2019] UKUT 77 (TCC) concerns the ‘financial extremity’ rule which can mean that disputed VAT does not need to be paid before a taxpayer who has lost in the First-tier Tribunal (FTT) can appeal to the Upper Tribunal (UT). It is believed to be the first case where the provisions have been considered by the UT.
Payment of tax before the FTT
The normal position in relation to a VAT appeal is that the tax in dispute has to be paid before the appeal can be entertained by the FTT (VATA 1994 s 84(3)). However the appeal can still go ahead without the...
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:
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