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ToTel Limited v HMRC

In ToTel Limited v HMRC [2014] UKUT 0485 – 27 October 2014 the UT found that two hardship applications by the same appellant should be decided independently and by reference to the appellant’s financial position at the time of submitting the appeals.

ToTel had made a hardship application. This is an application for a direction that the appeal be entertained without the need to pay a deposit of the disputed tax on the ground of hardship (VATA 1994 s 84(3B)).

The issue has already been decided by the High Court but the UT is not bound by decisions of the High Court as it is exercising a jurisdiction of equivalent status.

HMRC had denied two claims for refunds of input tax by ToTel. The first was denied on the ground that the relevant transactions could not have taken place and the second was denied on the ground...

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