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SNM Pipelines – Are you not entertained?

02/09/2022

In SNM Pipelines Limited v HMRC [2022] UKFTT 231 (TC), the First-tier Tribunal (Tax Chamber) (“FTT”) held that the taxpayer’s notice of appeal was valid, notwithstanding the fact that the disputed amount of VAT had not been paid and that a hardship application...

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Authors

Jack Prytherch