VALUE ADDED TAX – Tribunal procedure – company suspected of facilitating fraud – appeal by company against de-registration (on Ablessio principles) and against denial of input tax (on basis of Kittel) struck out due to the company’s failure to comply with Unless Order – penalty raised on company but no appeal – liability for penalty transferred by personal liability notices raised on each of the two directors of company – appeal by one director only:
Application by Respondents for late admission of witness statements filed in appeal by company but which they had omitted to file by the relevant deadline in appeal by Appellant director – application allowed but with directions imposing sanction for future non-compliance
Application by Appellant for disclosure by Respondents of further information and document relating to the Insolvency Service’s investigation of the other director following company’s insolvency – application for disclosure of information allowed, application for disclosure of document dismissed
Source: bailii.org
