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GB Fleet Hire Limited v The Commissioners for HM Revenue and Customs [2022] UKUT 00307 (TCC)

Hm Courts Tribunals Service

November 24
10:44 2022

Read Full Decision In GB Fleet Hire v HMRC final decision UT-2021-000103PROCEDURE 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

Published 24 November 2022