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PROCEDURE - Transfer of functions of VAT Tribunal to First-tier Tribunal – transitional provisions – meaning of “current proceedings” in Schedule 3 to Transfer of Tribunal Functions Order 2009.
PROCEDURE – Discretion to apply 1986 Rules in place of 2009 Rules – whether to apply Rule 26(4) of 1986 Rules
PROCEDURE – application to set aside dismissal of VAT Appeals after failure of prior application not attended by applicant - 2009 Rule 38 – principles to be applied
APPEAL To Upper Tribunal – decision by First-tier Tribunal that it had no jurisdiction reversed – dismissal of VAT Appeals set aside.
Published 1 December 2016