In Clear Pay Payroll Ltd v HMRC [2025] UKFTT 916 (TC) (30 July) the FTT allowed the appellant’s hardship application because it was satisfied that the general requirement for an appellant to pay a disputed VAT assessment before an appeal against the assessment is heard would cause the appellant hardship.
In general the effect of VATA 1994 s 84(3) is that a condition for the FTT to hear an appeal relating to VAT is that the amount which HMRC have determined is payable as VAT must have been paid. VATA 1994 s 84(3B) however provides that if on application either HMRC or the FTT is satisfied that the requirement to pay the amount would cause the appellant to suffer hardship the appeal can be heard without the amount being paid.
The background to the case is that the...
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:
In Clear Pay Payroll Ltd v HMRC [2025] UKFTT 916 (TC) (30 July) the FTT allowed the appellant’s hardship application because it was satisfied that the general requirement for an appellant to pay a disputed VAT assessment before an appeal against the assessment is heard would cause the appellant hardship.
In general the effect of VATA 1994 s 84(3) is that a condition for the FTT to hear an appeal relating to VAT is that the amount which HMRC have determined is payable as VAT must have been paid. VATA 1994 s 84(3B) however provides that if on application either HMRC or the FTT is satisfied that the requirement to pay the amount would cause the appellant to suffer hardship the appeal can be heard without the amount being paid.
The background to the case is that the...
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:
.tmb-editorspic.jpg?sfvrsn=c9a7a0cc_1)
