Hardship
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 –
Indirect Tax Reporter ¶3-750