VATupdate

FTT did not consider whole picture in VAT strikeout

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.

Source: rossmartin.co.uk

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