JOLYON MAUGHAM, barrister at 11 New Square, sets out the principles governing hardship applications in the VAT tribunal.
OF THE MANY curiosities with which an adviser must wrestle in litigating an assessment to VAT, perhaps the oddest is the statutory requirement that the appellant stump up the disputed sum as the price of pursuing its appeal, unless it can show that to do so would cause it 'hardship'.
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