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St Anne’s Distributors Ltd v HMRC

In St Anne’s Distributors Ltd v HMRC (Upper Tribunal – 22 December) a company (S) appealed against an assessment charging VAT and against the rejection of a substantial claim for repayment of input tax. On 7 September 2009 it sent an email to the Tribunal Centre purporting to withdraw the appeals. On 24 September 2009 it sent a message to the Tribunal Centre stating that despite its previous email it wished to proceed with the appeals. The First-Tier Tribunal treated this as an application to reinstate the appeals and dismissed it but the Upper Tribunal allowed S’s appeal against this decision. Sir Stephen Oliver QC held that the email of 7 September had not been a ‘written notice of withdrawal’ as required by Tribunal Procedure (First-Tier Tribunal) (Tax Chamber) Rules SI 2009/273 rule 17(1). Accordingly its subsequent message should not have...

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