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 in SI 2009/273 that apply rather than the old...
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