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
Read Full Decision In 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