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Illegal provision

04 December 2012
Issue: 4382 / Categories: Tax cases
R (on the application of Totel Ltd) v First-tier Tribunal and CRC, Court of Appeal

The taxpayer wished to appeal against two assessments and applied under VATA 1994 s 84(3B) for the appeals to proceed without payment of the tax on the basis that having to pay the tax would cause hardship.

The First-tier Tribunal dismissed the application finding there was insufficient evidence that the payment would cause hardship. The taxpayer appealed.

The Upper Tribunal ruled that according to s 84(3C) inserted by the Transfer of Tribunal Function and Revenue and Customs Appeals Order 2009 SI 2009/56 the decision of the First-tier Tribunal in a hardship case was final and the statutory right of appeal against such a decision had been removed.

The issue before the Court of Appeal was whether FA 2008 s 124 gave the power to revoke a right of appeal by means of a transfer order.

The court decided that s 24 did not...

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