The Law Reports (Queen's Bench Division)
[2013] QB 860
Court of Appeal
Regina (ToTel Ltd) v First-tier Tribunal (Tax Chamber) and another
[2012] EWCA Civ 1401
2012 July 24,
25;
Oct 31
Lord Neuberger of Abbotsbury PSC, Arden, Moses LJJ
Revenue— Value added tax— Appeal— Taxpayer appealing commissioners’ assessment for recovery of previously credited input tax— 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 (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))
—
Tribunals, Courts and Enforcement Act 2007 (c 15), s 11
—
Finance Act 2008 (c 9), s 124