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