TELENT TECHNOLOGY SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00183 (TCC)
Upper Tribunal Tax and Chancery decision of MR JUSTICE MICHAEL GREEN JUDGE JONATHAN CANNAN on 20 June 2024
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Value Added Tax – withdrawal of an appeal to the FTT against a VAT assessment recovering input tax credit – subsequent claim for repayment of the input tax – application by HMRC to strike out the appeal – whether the FTT erred in finding that HMRC were not estopped from making that application – whether the FTT erred in striking out the appeal on the basis of cause of action estoppel, issue estoppel and abuse of process
Published 21 June 2024