In Snow Factor Limited v HMRC [2019] UKUT0077 the Upper Tribunal ruled that the appellant was not required to pay the sum of disputed VAT ahead of an appeal to the UT as it would cause financial extremity.

The UT found no decided cases on this isssue and after considering the company's financial circumstances agreed that financial extremity may be expected and therefore allowed the company to hold back payment of the actual sum disputed in the UT appeal.

How to appeal an HMRC decision
This note summarises some of the key steps in appealing a decision of HMRC, for penalty appeals see, How to appeal a tax penalty

External links

Snow Factor Limited v HMRC [2019] UKUT0077