In G B Fleet Hire Limited v HMRC [2021] UKUT0225, the Upper Tribunal (UT) allowed an appeal against a First Tier Tribunal (FTT) decision to strike out the taxpayers claim. The FTT had wrongly concluded the taxpayer had dropped its case that supplies were zero-rated.

The UT allowed the appeal finding that:

Useful guides on this topic

Appeals: VAT
The process of making a VAT appeal largely follows that of direct taxes, however, there are some differences.
How do I appeal an HMRC decision?  How do I appeal a penalty?  How can I request a Statutory Review?

VAT Toolkit
This is our summary version of HMRC's output and input VAT toolkits, our version includes more detail, topics and planning points.

External links

G B Fleet Hire Limited v HMRC [2021] UKUT0225

 


Small acorn
If you like our content come and join us.

Thousands of accountants and advisers and their clients use www.rossmartin.co.uk as their primary TAX resource.

Register with us now to receive our receive our FREE SME Topical Tax Update & newletter