Complete Electrical Services (NW) v The Commissioners for His Majesty’s Revenue and Customs [2026] UKUT 00416 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE JEANETTE ZAMAN on 27 October 2026
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The FTT dismissed CESL’s appeal against HMRC’s decision to issue a VAT assessment for the periods 10/15 to 01/19 for a total of £46,791 (as amended).