Abolition of statutory right to appeal to Upper Tribunal from FTT decision

Case Law – R (on the application of ToTel Ltd) v First-tier Tribunal (Tax Chamber) & Anor. [2011] BVC 211 ; R (on the application of ToTel Ltd) v First-tier Tribunal (Tax Chamber) & Anor. [2012] BVC 333

Payment of full amount of tax determined by commissioners to be due

Case Law – Don Pasquale (a firm) v. Customs and Excise Commissioners. (1989) 4 BVC 239 ; Don Pasquale (a firm) v. Customs and Excise Commissioners. (1990) 5 BVC 76

Set-off of disputed amount against repayment claims

Case Law – (1983) 1 BVC 1,211

Special cases

Commentary – VAT Reporter ¶3-750