In Pertemps v HMRC [2015] UKFTT 512 (7 October 2015) the FTT dismissed HMRC’s application to strike out the appeal finding that it had jurisdiction to hear it.
HMRC applied for the case to be struck out. The disputed VAT assessments concerned salary sacrifice arrangements operated by Pertemps. HMRC contended that Pertemps’ case should be struck out as its amended ground of appeal contained points of public law in relation to which the tribunal had no jurisdiction. Pertemps argued that HMRC had simply notified Pertemps in writing that no VAT would be collected. HMRC had therefore unilaterally decided to forego collection of VAT so that there was no longer a VAT liability.
Applying Noor [2013] STC 998 the FTT noted that there was a distinction between cases where HMRC had entered into an agreement with the taxpayer resulting in a tax liability of a...
