IMPACT CONTRACTING SOLUTIONS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00215 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Upper Tribunal Judge Thomas Scott on 01 September 2023
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VALUE ADDED TAX – preliminary issues – scope of “Ablessio” principle in relation to HMRC’s powers to remove the registration of a person for VAT where that person has facilitated the VAT fraud of another – whether such powers are contrary to UK VAT legislation – whether HMRC can deregister a taxpayer in reliance on Ablessio where that taxpayer has made supplies untainted by fraud which exceed registration threshold – whether deregistration breaches EU law principles