Company applying 1986 Rules to continue to apply to appeal
In Hewlett Packard Ltd v HMRC (TC02459 – 24 January) where the substantive issue concerned the zero-rating for books and related products the successful appellant company applied for a direction that the VAT Tribunal Rules SI 1986/590 rule 29 should apply to the proceedings rather than the Tribunal Procedure (First-Tier Tribunal) (Tax Chamber) Rules 2009 SI 2009/273 rule 10. The First-tier Tribunal dismissed the application applying the principles laid down by Warren J in HMRC v Atlantic Electronics Ltd (No. 3) [2012] UKUT 45 (TCC).
Why it matters: As a general rule where an appeal was lodged before the introduction of the new Tribunal system on 1 April 2009 but was not decided until after that date it is the new rules set out...
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Company applying 1986 Rules to continue to apply to appeal
In Hewlett Packard Ltd v HMRC (TC02459 – 24 January) where the substantive issue concerned the zero-rating for books and related products the successful appellant company applied for a direction that the VAT Tribunal Rules SI 1986/590 rule 29 should apply to the proceedings rather than the Tribunal Procedure (First-Tier Tribunal) (Tax Chamber) Rules 2009 SI 2009/273 rule 10. The First-tier Tribunal dismissed the application applying the principles laid down by Warren J in HMRC v Atlantic Electronics Ltd (No. 3) [2012] UKUT 45 (TCC).
Why it matters: As a general rule where an appeal was lodged before the introduction of the new Tribunal system on 1 April 2009 but was not decided until after that date it is the new rules set out...
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:
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