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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> TELENT TECHNOLOGY SERVICES LIMITED v Revenue & Customs (VAT - appeal withdrawn - subsequent claim made for recovery of VAT, including periods included in withdrawn appeal) [2022] UKFTT 147 (TC) (03 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08478.html
Cite as: [2022] UKFTT 147 (TC)
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| Decision Number: | TC 08478 |
| Appellant: | TELENT TECHNOLOGY SERVICES LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 03/05/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT - appeal withdrawn - subsequent claim made for recovery of VAT, including periods included in withdrawn appeal - HMRC refused claim and Appellant appealed to Tribunal - HMRC conceded substantive issue, but applied to strike out the appeal in relation to VAT periods which had formed part of the withdrawn appeal - whether HMRC estopped from making strike out application because of delay - whether cause of action estoppel, issue estoppel and/or abuse of process barred the Appellant from recovering VAT for the overlap periods - strike out application allowed |