G B Fleet Hire Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0225 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Phyllis Ramshaw and Judge Andrew Scott on 14 September 2021

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 15 September 2021

• Category: Tax
• Release date: 14 September 2021

Read full decision in G B FLEET HIRE v HMRC

VAT - Procedure – First-tier Tribunal Rule 8(3(c) – strike out, no reasonable prospect of success

Published 15 September 2021