Market leading insight for tax experts
View online issue

C4C Investments Ltd v HMRC

In C4C Investments Ltd v HMRC [2022] UKFTT 367 (TC) (11 October 2022) the FTT denied the taxpayer permission to amend its grounds of appeal holding that the application was late the proposed new grounds had no realistic prospect of success and there was no good reason why the new grounds were not raised at an earlier stage. However the FTT rejected HMRC’s contention that amending the grounds of appeal constituted an abuse of process.

C4C Investments Ltd (C4C) made VAT input tax claims in respect of purchases from DB Recycling Ltd (DBR) but DBR did not account for VAT. The sole director of DBR was also the operations manager of C4C and had responsibility for VAT compliance for both companies. HMRC denied C4C’s input tax claims on the basis that it knew or should have known that it was participating in a...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top