Atlantic Electronics VAT saga rumbles on

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Robert Lovell
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The epic tribunal case between Atlantic Electronics and HMRC over withheld VAT repayments took another twist in December, when an upper tribunal judge split his decision between the two parties in a hearing on admissible evidence.

The latest hearing stems from HMRC’s appeal against last year’s first tier tribunal decision in favour of the taxpayer. The Atlantic Electronics legal team called it a “landmark” decision, but HMRC then decided to contest it.

As the case proceeded, HMRC appealed in September last year against the refusal of a separate first-tier tribunal judge, Theodore Wallace, to allow evidence from two witnesses to be presented at the appeal.

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