21st – 22nd April 2021
The Appellant (‘ADL’) appeals against a Decision of the Upper Tribunal dated 22 June 2020.
The UT dismissed ADL’s appeal against a decision of the First Tier Tribunal (‘FTT’) released on 23 October 2018. By that decision, the FTT dismissed ADL’s appeal against two assessments to VAT raised by the Respondents. The contested Assessments were:
2.1.A Notice of Assessment dated 30 September 2014 in the sum of £1,543,714 in relation to its VAT accounting periods between September 2012 and June 2013; and
2.2. A Notice of Assessment dated 6 January 2015 in the sum of £5,029,677 in relation to VAT periods between December 2010 and June 2012.
In seeking permission to appeal from the UT, ADL submitted that the FTT’s decision was vitiated by material procedural unfairness, and the UT failed properly to engage with and address that procedural unfairness as a result of it misapplying the applicable legal principles and misunderstanding the case advanced by HMRC before the FTT. ADL sought a remittal of its appeal for a fresh hearing before a differently constituted FTT.