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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> VISTRY HOMES LTD (1) LINDEN WATES (WESTBURY) LTD (2) v Revenue & Customs (VAT - strike out application - HMRC ruling on the nature of supplies made to a housing association under a sample contract) [2023] UKFTT 906 (TC) (23 October 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08974.html
Cite as: [2023] UKFTT 906 (TC)
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| Decision Number: | TC 08974 |
| Appellant: | VISTRY HOMES LTD (1) LINDEN WATES (WESTBURY) LTD (2) |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
| Date Of Decision: | 23/10/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT - strike out application - HMRC ruling on the nature of supplies made to a housing association under a sample contract - ruling unfavourable and appealed - appeal then withdrawn - extent of deemed determination - fresh decisions and appeals made in respect of supplies by and to different counterparties - are these new appeals attempts to relitigate the same issue decided by the deemed determination of the first appeal - cause of action estoppel issue estoppel and abuse of process considered - application dismissed |