The WLR Daily case summaries
[2012] WLR (D) 303
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— — Value Added Tax Act 1994, 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))— — Tribunals, Courts and Enforcement Act 2007, s 11— — Finance Act 2008, s 124