Commentary

V5.110A Payment in relation to judgments in litigation in relation to VAT

Part V5 Compliance, enforcement and appeals

V5.110A Payment in relation to judgments in litigation in relation to VAT

V5.110A Payment in relation to judgments in litigation in relation to VAT

HMRC has set out its policy in relation to the payment of tax in respect of judgments when a further appeal is expected. It is set out below1.

'Changes – payment of tax even though your case may be under further appeal with the Tribunals Service or the Courts

The Chancellor announced in his Pre-Budget Report 2009 that HM Revenue & Customs (HMRC) is to apply a more consistent approach to the collection of debts in litigation.

At the present time HMRC currently has an inconsistent approach to the collection of

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