26 June 2020

Albert House & Vale Property Finance PCC LTD v HMRC; (FTT)

The Appellants applied to withdraw their appeals under Rule 17 of the  Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and the application was resisted by HMRC. The Tribunal rejected the Appellants’ submissions that it would be an abuse of process for the Tribunal not to strike out the appeals and that the appeals had no real prospect of success simply because the Appellants had accepted that they must pay the assessed liabilities. Overall the Tribunal refused to exercise its discretion to permit the appeals to be withdrawn.

The First-tier Tribunal released its Decision in Albert House Property Finance PCC LTD & Vale Property Finance PCC LTD v The Commissioners for Her Majesty’s Revenue and Customs.

Ben Elliott, Counsel, instructed by the General Counsel and Solicitor to of HM Revenue and Customs, for the Respondents.

To see the approved decision, click here.