FTT Retains Jurisdiction to Hear Appeal on VAT Assessments Withdrawn by HMRC: Align Technology Case

• FTT considered if HMRC’s withdrawal of VAT assessments affected jurisdiction
• Appellants made supplies of Invisalign clear aligners in the UK
• HMRC issued VAT assessments to appellants, later withdrawn after settlement agreement
• HMRC maintained view that Aligners were chargeable to VAT at standard rate
• FTT ruled that underlying decision was not withdrawn, retained jurisdiction for hearing
• Taxpayers should consider implications of settlement agreements with HMRC

Source: rpclegal.com

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.

---

---