How does the Tribunal consider procedural matters?

Les Howard
VAT Consultant
vatadvice.org
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These Appeals concern the Alcohol Wholesalers Registration Scheme (AWRS). Should the Appeals be allowed the continue, in spite of a (potentially) relevant case being heard a higher Court?

In each case, HMRC had refused to allow the taxpayers registration under the AWRS, which would effectively prevent them trading. Should the taxpayers continue their own Appeals, or await the higher Court decision which may or may not assist them.

The FTT Judge weighed a number of factors before making her decision. In relation to a procedural, rather than a substantive, hearing, this is an interesting (not a ground-breaking) decision.

 The FTT asked the following questions:

·        What is the correct approach in law to an application for a stay?

·        Will the final determination of the interim decision in Hare Wines be of material assistance?

·        Prejudice to the appellants if stay granted

·        The prejudice to HMRC if the stay was refused

·        The balancing exercise

On balance, the FTT decided to lift the stays, meaning their Appeals would continue. She insisted HMRC provide relevant documentation promptly to allow the hearings to go ahead properly.

http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06543.pdf 

About Les Howard

chips_at_mattersey

Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire

I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.

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