- Upper Tribunal (Tax and Chancery Chamber) hearing held at The Rolls Building in London on 12-13 March 2024
- Judgment date: 20 June 2024
- Case involves Value Added Tax, withdrawal of appeal against VAT assessment, subsequent claim for repayment of input tax credit, and HMRC’s application to strike out the appeal
- Appellant: Telent Technology Services Limited
- Respondent: The Commissioners for His Majesty’s Revenue and Customs
- Decision is an appeal against a decision of the First-tier Tribunal (Tax Chamber) where the appeal was struck out
- Background of the case involves a dispute over VAT recovery for services provided by investment advisers for an Escrow Account
- HMRC refused the claim for repayment of VAT, leading to the appeal and subsequent strike out application
- HMRC argued that the appellant was procedurally barred from recovering VAT for a certain period
- Legal representation: Michael Jones KC for the Appellant, Ben Elliott for the Respondent
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
