Other cases that caught our eye

Application for costs against a non-party

In Golden Harvest Wholesale Ltd v HMRC [2020] UKFTT 369 (TC) (16 September 2020) the FTT allowed HMRC's application for costs against the sole director of the original appellant on the basis that his subsequent criminal conviction for cheating the public revenue was evidence that instructing the company's representative to bring the appeal in the tax tribunal was not legitimate and was an abuse of process.

Read the decision.

Right to deduct VAT

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