In R (oao Totel Ltd) v First-Tier Tribunal (and related application) (CA – 31 October) a company (T) had appealed against two assessments to recover input tax and applied under VATA 1984 s 84(3B) for the appeals to be entertained without paying or depositing the tax. The First-Tier Tribunal rejected the applications finding that T had not submitted sufficient evidence to show that payment of the tax would cause hardship. T applied for judicial review contending that it had been unfairly denied the right of appeal against the First-tier Tribunal decision. The QB dismissed the application but the CA unanimously allowed T’s appeal holding that VATA 1994 s 84(3C) which had been inserted by the Transfer of Tribunal Functions and Revenue & Customs Appeals Order 2009 (SI 2009/56) and had removed the right of appeal against a First-tier Tribunal decision on a hardship application...
