- The FTT struck out appeals against compulsory VAT registration and assessment in Moore v HMRC [2025] UKFTT 1599 (TC).
- The FTT had no jurisdiction to hear complaints against HMRC officers; such matters require judicial review.
- The appeal against the VAT assessment failed because no VAT return had been made, which is a requirement for such an appeal.
- The appeals had no reasonable prospect of success.
Source: claritaxnews.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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