HMRC v Elbrook (Cash and Carry)

Cathya Djanogly

In HMRC v Elbrook (Cash and Carry) [2017] UKUT 181 (10 May 2017) the UT found that the FTT had been right to hold that the payment of the VAT in dispute would cause hardship.

The FTT had found that the requirement to pay or deposit the amount of assessed VAT in dispute over £770 000 (under VATA 1994 s 84) would cause Elbrook to suffer hardship. HMRC appealed to the UT.

The UT observed that it could only interfere with the FTT’s finding if the tribunal had made a legal error. The tribunal also noted that s 84 is intended ‘to strike a balance between on the one hand the desire to prevent abuse of the appeal mechanism by employing it to delay payment of the disputed tax and on the other to provide relief from the stricture of an appellant having to pay...

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