Waynefleet Limited v The Commissioners for HMRC

Waynefleet Limited v The Commissioners for HMRC

The appellant had no immediately or readily available resources to pay the VAT at stake in its appeal; its financial position was parlous and it would suffer hardship if required to pay the VAT. The application for hardship is therefore granted.

Parties
Appellant: Waynefleet Limited; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Tax Appeal / Application for Hardship Under Section 84 VATA Prior to Substantive Appeal
Outcome
Application for hardship granted; appeal may proceed without payment or deposit of VAT.
Legal Topics
VAT, Hardship Applications, Appeal Procedure
Tax Law VAT Hardship Applications Appeal Procedure

Case Brief

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Parties

Waynefleet Limited

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application for Hardship Under Section 84 VATA Prior to Substantive Appeal

Legal Issues

  1. 1 Whether Waynefleet Limited would suffer hardship if required to pay or deposit the VAT assessed prior to appeal

Ratio Decidendi

The appellant had no immediately or readily available resources to pay the VAT at stake in its appeal; its financial position was parlous and it would suffer hardship if required to pay the VAT. The application for hardship is therefore granted.

Court Disposition

Application for hardship granted; appeal may proceed without payment or deposit of VAT.

Orders

  • The appellant is permitted to prosecute its appeal without paying or depositing the VAT in question.