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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> TELENT TECHNOLOGY SERVICES LIMITED v Revenue & Customs (VAT - appeal withdrawn - subsequent claim made for recovery of VAT, including periods included in withdrawn appeal) [2022] UKFTT 147 (TC) (03 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08478.html
Cite as: [2022] UKFTT 147 (TC)

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Decision Number: TC 08478
Appellant: TELENT TECHNOLOGY SERVICES LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
ANNE REDSTON
Date Of Decision: 03/05/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: VAT - appeal withdrawn - subsequent claim made for recovery of VAT, including periods included in withdrawn appeal - HMRC refused claim and Appellant appealed to Tribunal - HMRC conceded substantive issue, but applied to strike out the appeal in relation to VAT periods which had formed part of the withdrawn appeal - whether HMRC estopped from making strike out application because of delay - whether cause of action estoppel, issue estoppel and/or abuse of process barred the Appellant from recovering VAT for the overlap periods - strike out application allowed
PDF Copy:                                 [2022] UKFTT 147 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08478.html