TC09672 - [2025] UKFTT 01262 (TC)

Fecha: 20-Oct-2025

Heading

Neutral Citation: [2025] UKFTT 01262 (TC)

Case Number: TC09672

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video

Appeal reference: TC/2024/02988

VAT – INPUT TAX RECLAIM – APPLICATION TO STRIKE OUT IN PART – GRANTED

Heard on: 20 October 2025

Judgment date: 24 October 2025

Before

TRIBUNAL JUDGE IAN HYDE

Between

SCOTT JOSEPH STUDIO LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Scott Joseph

For the Respondents: Hamza Khan and Mohammad Imam, HMRC Legal Group

DECISION