GovWire

CF Booth Limited v The Commissioners for HM Revenue and Customs [2022] UKUT 00217 (TCC)

Hm Courts Tribunals Service

August 16
12:27 2022

Read full decision in CF Booth Limited v HMRC UT-2020-000385 Final decision

Procedure Value Added Tax appeal against penalties under Schedule 24 FA 2007 for deliberate inaccuracy in returns application by HMRC to strike out parts of appeal for abuse of process 2017 FTT decision that Appellant knew that its transactions connected to fraudulent evasion ? 2020 FTT decision striking-out parts of the penalty appeal ? whether appeal an abuse of process ? application of Art 6 European Convention on Human Rights whether issue not raised before FTT suitable for determination even though permission to appeal granted Mullarkey v Broad applied

Published 16 August 2022