Tax

Premier Care Direct Ltd v Revenue and Customs (PROCEDURE - VAT - HMRC application to strike-out the appeal on the basis that tax neither paid nor deposited and no hardship application made - Appellant application for stay on basis that no hardship application required because HMRC had agreed not to recover tax pending resolution of an Error Correction Notice - Discussion as to meaning and effect of VAT Act 1994 s.84)

[2026] UKFTT TC 473First-tier Tribunal (Tax)2026

“FIRST-TIER TRIBUNAL TAX CHAMBER Heard On: 11 March 2026Judgment Date: 25 March 2026 B e f o r e :”

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