VISTRY HOMES LTD (1) LINDEN WATES (WESTBURY) LTD (2) v Revenue & Customs (VAT - strike out application - HMRC ruling on the nature of supplies made to a housing association under a sample contract) [2023] UKFTT 906 (TC) (23 October 2023)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> VISTRY HOMES LTD (1) LINDEN WATES (WESTBURY) LTD (2) v Revenue & Customs (VAT - strike out application - HMRC ruling on the nature of supplies made to a housing association under a sample contract) [2023] UKFTT 906 (TC) (23 October 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08974.html
Cite as: [2023] UKFTT 906 (TC)

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Decision Number:	TC 08974
Appellant:	VISTRY HOMES LTD (1) LINDEN WATES (WESTBURY) LTD (2)
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Nigel POPPLEWELL
Date Of Decision:	23/10/2023
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	VAT - strike out application - HMRC ruling on the nature of supplies made to a housing association under a sample contract - ruling unfavourable and appealed - appeal then withdrawn - extent of deemed determination - fresh decisions and appeals made in respect of supplies by and to different counterparties - are these new appeals attempts to relitigate the same issue decided by the deemed determination of the first appeal - cause of action estoppel issue estoppel and abuse of process considered - application dismissed

PDF Copy: [2023] UKFTT 906 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08974.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> VISTRY HOMES LTD (1) LINDEN WATES (WESTBURY) LTD (2) v Revenue & Customs (VAT - strike out application - HMRC ruling on the nature of supplies made to a housing association under a sample contract) [2023] UKFTT 906 (TC) (23 October 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08974.html Cite as: [2023] UKFTT 906 (TC)