Buckingham Bingo v The Commissioners for Her Majesty's Revenue & Customs, TC 06487

JurisdictionUK Non-devolved
CourtFirst-tier Tribunal (Tax Chamber)
JudgeNicholas Aleksander
Judgment Date08 May 2018
Neutral Citation[2018] UKFTT 0257
ReferenceTC 06487
AppellantBuckingham Bingo
RespondentThe Commissioners for Her Majesty's Revenue & Customs
[2018] UKFTT 0257 (TC)
TC06487
Appeal number: TC/2017/01320
VAT – application to strike-out – jurisdiction – whether letter from HMRC
constitutes an appealable decision – alternatively application to amend
appeal so it is against earlier decision – whether Tribunal should allow a
late appeal - Rules 2 and 8, Tribunal Procedure (First-tier Tribunal) (Tax
Chamber) Rules 2009 - s83G(6) Value Added Tax Act 1994
FIRST-TIER TRIBUNAL
TAX CHAMBER
BUCKINGHAM BINGO LIMITED
Appellant
- and -
THE COMMISSIONERS FOR
Respondents
HER MAJESTY’S REVENUE & CUSTOMS
TRIBUNAL:
JUDGE ALEKSANDER
Sitting in public at Taylor House, London on 10 November 2017
Geoffrey Tack, solicitor, of DLA Piper LLP, for the Appellant
Peter Mantle, counsel, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2018

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