British Telecommunications PLC v The Commissioners for HM Revenue and Customs [2023] UKUT 00122 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Leech and Judge Nicholas Aleksander on 30 May 2023
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VAT – claim for relief for bad debts – preliminary issue referred to Upper Tribunal and appealed to Court of Appeal – whether judgment of Court of Appeal finally resolved all issues – whether open to appellant to raise new issue in light of subsequent decision of Court of Appeal – res judicata – whether FTT erred in law in striking out – appeal dismissed