renewed application for injunctive relief requiring the Defendant, the Commissioners for Her Majesty’s Revenue and Customs (HMRC), to re-register it for VAT pending either: (a) the outcome of its application for judicial review of HMRC’s decision of 27 August 2021 to de-register it for the purposes of VAT (the Decision); and/or (b) pending the outcome of its appeal to the First-tier Tribunal (Tax) (the FtT) against the Decision and a related VAT assessment.
Mr Justice Julian Knowles
[2021] EWHC 3174 (Admin)
Bailii
England and Wales
VAT
Updated: 17 December 2021; Ref: scu.670094