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Vistry Homes Ltd and another v HMRC

HMRC’s strike out application rejected.

In Vistry Homes Ltd and another v HMRC [2023] UKFTT 906 (TC) (23 October 2023) the FTT decided that the appellants can proceed with appeals (referred to as the 2022 appeals) albeit on condition that the appeals be joined and heard together. HMRC’s arguments regarding the application of cause of action estoppel issue estoppel and abuse of process were rejected.  

Vistry Homes Ltd is the representative member of a VAT group that makes supplies to housing associations. The 2022 appeals concerned whether in relation to specific transactions there is a single supply subject to the zero rate of VAT or whether there is an exempt supply of land and a separate supply of construction services. That issue has still to be decided.    

HMRC argued that the single or multiple supply issue had already been agreed because the previous representative of the VAT group...

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