GB Fleet Hire Limited v The Commissioners for HM Revenue and Customs [2022] UKUT 00307 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Julian Ghosh on 17 November 2022
Read Full Decision In PROCEDURE 鈥� cancellation of VAT registration in 2017 for risk of abuse - cancellation not appealed 鈥� HMRC refusal of subsequent application in 2020 to register for VAT in relation to new supplies 鈥� appeal against refusal struck out by FTT as abuse of process 鈥� appeal allowed
Updates to this page
Published 24 November 2022