The First Tier Tribunal (FTT) has dismissed the appeal from Telent Technology Services Limited (TTSL), ruling that as they had not changed their argument from a previous appeal then it was barred from appealing against HMRC’s decision to reject the repayment of £855,754 in VAT.

Telent Technology is a network, transport, telecommunications, and infrastructure provider and in November 2014 HMRC issued the company with an assessment to recover VAT for the periods of November 2010 to May 2014 for £1.4m. Telent Technology appealed the assessment, however then later withdrew it.

In 2016, the group made another claim for VAT on its investment management services relating to its pension scheme of £1.3m for the periods of August 2012-18 which included the original assessment appeal, referred to as the overlap period, which was £855,754.