Wheels Common Investment Fund Trustees Ltd and others v Revenue and Customs Commissioners

Value added tax – Appeal. The First-tier Tribunal (Tax Chamber) allowed the appellant taxpayers' application to amend their grounds of appeal in relation to their original claim, brought pursuant to s 80 of the Value Added Tax Act 1994, for repayment of VAT charged on investment management services supplied to them. The new grounds of appeal were an amendment to the grounds for the original claim rather than a separate claim. Further, the balance of fairness and justice was clearly in favour of allowing the taxpayers to put forward the new argument in support of their claim.

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