GB Fleet Hire Ltd v Revenue and Customs (Procedure): UTTC 17 Nov 2022

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

Citations:

[2022] UKUT 307 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 November 2022; Ref: scu.683488