Nick Skerrett and Heather Rowlands (Simmons & Simmons) review recent VAT developments that matter.
This briefing contains details of the FTT’s decision on the substantive issues in the BPP case in which the authors represented the taxpayer. Readers will recall that the Supreme Court upheld the FTT’s barring order on HMRC’s further involvement in this case which led to a degree of uncertainty as to how the FTT should approach the case on its return to the tribunal. We supported the approach taken by the FTT that it should consider these issues in full including taking into consideration HMRC’s arguments and position prior to the barring order rather than applying for summary judgment. One issue that created a great deal of uncertainty was the question whether HMRC were entitled to appeal the decision notwithstanding the barring order and if so how HMRC might be able...
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Nick Skerrett and Heather Rowlands (Simmons & Simmons) review recent VAT developments that matter.
This briefing contains details of the FTT’s decision on the substantive issues in the BPP case in which the authors represented the taxpayer. Readers will recall that the Supreme Court upheld the FTT’s barring order on HMRC’s further involvement in this case which led to a degree of uncertainty as to how the FTT should approach the case on its return to the tribunal. We supported the approach taken by the FTT that it should consider these issues in full including taking into consideration HMRC’s arguments and position prior to the barring order rather than applying for summary judgment. One issue that created a great deal of uncertainty was the question whether HMRC were entitled to appeal the decision notwithstanding the barring order and if so how HMRC might be able...
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:
