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

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
24 November 2022
Category:
Tax
Release date:
17 November 2022

Read Full Decision In GB Fleet Hire v HMRC final decision UT-2021-000103 PROCEDURE – cancellation of VAT registration in 2017 for risk of abuse - cancellation not appealed – HMRC refusal of subsequent application in 2020 to register for VAT in relation to new supplies – appeal against refusal struck out by FTT as abuse of process – appeal allowed

Updates to this page

Published 24 November 2022