HMRC prevented from participating further in VAT appeal following failure to comply with unless order

In Ebuyer (UK) Ltd v HMRC [2023] UKFTT 00611 (TC), the First-tier Tribunal (FTT) held that HMRC had committed a serious and significant breach of an ‘unless order’ in respect of disclosure, and therefore denied HMRC’s application for relief from sanctions and barred it from further participation in the proceedings.

Source: rpc.co.uk