FS COMMERCIAL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00013 (TCC)

Upper Tribunal Tax and Chancery decision of Judges Rupert Jones and Anne Redston 14th January 2025

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 14 January 2025

• Category: Tax
• Release date: 14 January 2025

Read full decision FS COMMERCIAL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

VAT – scope of grounds of appeal to the FTT – whether FTT jurisdiction supervisory or appellate – appeal dismissed

Published 14 January 2025