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The essence of this appeal was that the taxpayer business claimed it should be relieved from paying VAT assessed on the grounds of hardship.
In May 2009, the First-tier Tribunal dismissed two decision notices relating to the taxpayer’s claims for VAT relief on grounds of hardship. The decisions noted that, despite indications given by the tribunal during the course of the hearing, there was no right of appeal under VATA 1994, s 84(3C).
The taxpayer applied for judicial review.
The Administrative Court held that hardship applications involve what is essentially a question of fact. Therefore, relief would only be due if paying the VAT assessed before the appeal was resolved would cause the taxpayer hardship.
It was clear from the tribunal’s decisions that the taxpayer had not demonstrated that making the payment would cause hardship. The tribunal’s dismissal of the taxpayer’s appeal was therefore correct.
The claimant’s application was dismissed.
