Usha Martin (UK) Ltd v HMRC

In Usha Martin (UK) Ltd v HMRC (TC02444 – 8 January) HMRC issued an assessment on a company (U) in 2006. U appealed. In January 2012 HMRC withdrew the assessment. U applied for costs and applied for a direction that the VAT Tribunal Rules SI 1986/590 rule 29 should apply to the proceedings rather than the Tribunal Procedure (First-Tier Tribunal) (Tax Chamber) Rules SI 2009/273 rule 10. Judge Scott granted the application observing that ‘the case was sisted for very long periods both before and after 1 April 2009 and that primarily at the request of HMRC’. She concluded that ‘in order to achieve fairness and justice in the particular and unusual circumstances of this case the 1986 Rules should apply’.

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Why it matters: As a general rule where an appeal was lodged before...