In Eclipse Consultancy v HMRC [2021] TC/2018/08155 the FTT allowed the taxpayer’s application for costs finding that HMRC had acted unreasonably in continuing to defend the appeal. HMRC should have withdrawn its defence once it knew the outcome of an earlier case but instead delayed and applied to stay the appeal behind other cases with limited relevance to this one.
In Milton Keynes Hospitals NHS Foundation Trust v HMRC [2021] EWCA Civ 942 (23 June 2021) the Court of Appeal agreed with the UT and FTT that HMRC was entitled to assess an NHS trust under VATA 1994 s 73 to recover over-claimed VAT that had been incorrectly refunded under VATA 1994 s 41.
In London Luton Hotel BPRA Property Fund LLP v HMRC [2021]...
