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The taxpayer appealed against the decision of HMRC not to register the firm for VAT on the basis that it had not been carrying in business.
It wanted the tribunal to designate the appeal as complex, but the judge categorised it as standard as the facts were not sufficiently out of the ordinary to merit being classed as complex.
The taxpayer appealed.
The Upper Tribunal (Tax and Chancery Chamber) concluded that the First-tier Tribunal judge had taken the wrong approach in designating the appeal standard.
It was clear that the appeal raised very complicated issues and the tribunal would have to conduct a detailed examination of case, including analysis of the accounting arrangements and direct tax positions of all those involved.
The appeal should be classed as complex.
The taxpayer’s appeal was allowed.
