Atec Associates Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 176 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Briggs on 27 May 2010.

Read the full decision in Atec Associates Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 176 (TCC).

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.

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