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Value added tax – Appeal. The Upper Tribunal (Tax and Chancery Chamber) ruled on: (i) an appeal by Romsave (Property) Services Ltd against a decision by the First-tier Tribunal (Tax Chamber) to reject its applications to bring late appeals in relation to eight decisions of the Revenue and Customs Commissioners concerning liability to VAT and misdeclaration penalties; and (ii) the Revenue's cross-appeal in respect of the one case in which the FTT had allowed the late appeal to proceed.
Value added tax – Appeal. The Upper Tribunal (Tax and Chancery Chamber) ruled on: (i) an appeal by Romsave (Property) Services Ltd against a decision by the First-tier Tribunal (Tax Chamber) to reject its applications to bring late appeals in relation to eight decisions of the Revenue and Customs Commissioners concerning liability to VAT and misdeclaration penalties; and (ii) the Revenue's cross-appeal in respect of the one case in which the FTT had allowed the late appeal to proceed.
Our call for sufficient resources for the justice system and for the Bar to scrutinise the BSB’s latest consultation
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