[2026] UKUT 00382 (TCC) VNS WASTE SOLUTIONS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Upper Tribunal Tax and Chancery decision of The Honourable Mr Justice Marcus Smith and Judge Baldwin on the 13th October 2026.
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The Appellant (“VNS”) appeals against the decision (“the Decision”) of the First-tier Tribunal (“FTT”) issued on 27 November 2024. In the Decision, the FTT refused VNS’s application for the Respondents (“HMRC”) to be barred from taking further part in the proceedings (which would have the consequence of summarily determining the appeal in VNS’s favour).