TC09674 - [2025] UKFTT 01273 (TC)

Case Number: TC09674

Taylor House, Rosebery Avenue, London

Appeal references: TC/2023/08373

TC/2023/08157

Keywords – withdrawal of underlying decisions and assessments during hearing – application to strike-out the appeals under rule 8(2)(a) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – whether tribunal retained jurisdiction over the proceedings – no – application granted

Judgment date: 16 October 2025

Before

JUDGE ASHLEY GREENBANK

MOHAMMED FAROOQ

Between

ORIENTAL BU TRADING LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Michael Firth KC and Ben Blades of counsel

For the Respondents: Esther Hickey and Miles Matthews, litigators of HM Revenue and Customs’ Solicitor’s Office

DECISION