The Law Reports (Queen's Bench Division)
[2012] QB 358
Regina (ToTel Ltd) v First-tier Tribunal (Tax Chamber) and another
[2011] EWHC 652 (Admin)
2011 Feb 15,
16;
March 24
Simon J
Revenue— Value added tax— Appeal— Taxpayer appealing commissioners’ assessment for recovery of previously credited input VAT— Taxpayer applying on hardship grounds not to pay disputed tax before appeal entertained— Commissioners and tribunal refusing hardship application— Whether abolition of right of appeal against tribunal’s hardship decision unlawful— Whether requirement to pay disputed input tax prior to appeal incompatible with European Union law— Whether taxpayer’s Convention rights infringed—
Value Added Tax Act 1994 (c 23), s 84(3)(3B)(3C) (as amended by Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56), art 3, Sch 1, paras 216, 221(1)(3)(5))
—
Human Rights Act 1998 (c 42), Sch 1, Pt I, art 6, Pt II, art 1
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Tribunals, Courts and Enforcement Act 2007 (c 15), s 11
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Finance Act 2008 (c 9), s 124