CF Booth Limited v The Commissioners for HM Revenue and Customs [2022] UKUT 00217 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Bacon and Judge Guy Brannan on 09 August 2022
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Procedure – Value Added Tax – appeal against penalties under Schedule 24 FA 2007 for deliberate inaccuracy in returns – application by HMRC to strike out parts of appeal for abuse of process – 2017 FTT decision that Appellant knew that its transactions connected to fraudulent evasion ‒ 2020 FTT decision striking-out parts of the penalty appeal ‒ whether appeal an abuse of process ‒ application of Art 6 European Convention on Human Rights – whether issue not raised before FTT suitable for determination even though permission to appeal granted – Mullarkey v Broad applied