Commentary

V5.422 VAT appeals—requirement to submit outstanding returns/pay outstanding tax

Part V5 Compliance, enforcement and appeals

V5.422 VAT appeals—requirement to submit outstanding returns/pay outstanding tax

VAT appeals entertained by a tribunal

V5.422 VAT appeals—requirement to submit outstanding returns/pay outstanding tax

Prior to 1 April 2009, an appeal could not be entertained by a tribunal unless the appellant had made all the returns which he was required to make under VATA 1994, Sch 11, para 2(1), and had paid the amounts shown to be due on those returns. Following a decision by the Tribunal to the effect that this requirement was disproportionate since its application was automatic and not subject to adjudication by the tribunal (and consequently overridden by the appellant's directly enforceable Community rights),

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