In Snow Factor v HMRC [2019] UKUT 77 (8 March 2019) the FTT considered for the first time the application of the test in VATA 1994 s 85B; ‘financial extremity’.
The FTT had found that the standard rate applied to supplies of lift passes by Snow Factor which operated a snow dome. Snow Factor had then obtained permission to appeal to the UT.
Snow Factor had not paid any of the disputed VAT before appealing the assessments made by HMRC. HMRC decided (on an application to it) that to require the payment of the VAT would cause hardship to the applicant. However following the FTT’s decision the effect of s 85A(3) was that Snow Factor was now required to pay the amount of VAT that the FTT had determined to be payable. However s 85B entitled Snow Factor to apply to HMRC for...
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In Snow Factor v HMRC [2019] UKUT 77 (8 March 2019) the FTT considered for the first time the application of the test in VATA 1994 s 85B; ‘financial extremity’.
The FTT had found that the standard rate applied to supplies of lift passes by Snow Factor which operated a snow dome. Snow Factor had then obtained permission to appeal to the UT.
Snow Factor had not paid any of the disputed VAT before appealing the assessments made by HMRC. HMRC decided (on an application to it) that to require the payment of the VAT would cause hardship to the applicant. However following the FTT’s decision the effect of s 85A(3) was that Snow Factor was now required to pay the amount of VAT that the FTT had determined to be payable. However s 85B entitled Snow Factor to apply to HMRC for...
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