Tax

QN Hotels Ltd v Revenue & Customs (VAT - hardship application)

[2020] UKFTT TC TC07746First-tier Tribunal (Tax)2020

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VAT - hardship application - insufficient evidence of hardship - application refused

In his decision in NT ADA Limited v HMRC [2019] UKFTT 333 , Judge Poole set out a comprehensive review of the relevant legislation and case law. The latter is not binding on me but I agree with that review and gratefully adopt it and set it out below.

�31.�� The relevant statutory provisions are contained in section 84 Value Added Tax Act 1994 (�VATA�), which provides, in relevant part, as follows:

(1) �� References in this section to an appeal are references to an appeal under section 83.

(3)�� Subject to subsections (3B) and (3C), where the appeal is against a decision with respect to any of the matters mentioned in section 83(1)� (p)�, it shall not be entertained unless the amount which HMRC have determined to be payable as VAT has been paid or deposited with them.

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