Regina (ToTel Ltd) v First-tier Tribunal (Tax Chamber) and another – WLR Daily

Regina (ToTel Ltd) v First-tier Tribunal (Tax Chamber) and another [2012] EWCA Civ 1401; [2012] WLR (D) 303

“A taxpayer was entitled to appeal from the First-tier Tribunal to the Upper Tribunal against a decision that it would not suffer hardship if required to pay assessed value added tax before an appeal against the assessment could be heard. The right of appeal against hardship decisions had not been abolished by section 84(3C) of the Value Added Tax Act 1994 as the insertion of section 84(3C) by paragraph 221(5) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 was ultra vires section 124 of the Finance Act 2008.”

WLR Daily, 31st October 2012

Source: www.iclr.co.uk