20 January 2011
St Annes Distributors Ltd v Revenue and Customs Commissioners, [2010] UKUT 458 (TCC), [2011] All ER (D) 45 (Jan)
Withdrawal of an appeal had immediate consequences and the Tribunal Procedure Rules (SI 08/2698) recognised the significance of such. Where the appeal was against an assessment or an amendment to a self-assessment, the amount assessed thereupon became a recoverable debt due to the revenue. Where the appeal was against a refusal of a claim withdrawal permanently deprived an appellant of the benefit of the claim.
These consequences might affect the appellant, its other creditors, its shareholders (if it was a company) and anyone with some other interest in the outcome of the appeal.
