TC09620 - [2025] UKFTT 01061 (TC)

Case Number: TC09620

Appeal reference: TC/2023/11003

STRIKE OUT - held that these appeal proceeding are struck out on the basis that the tribunal does not have jurisdiction to hear them as the appellant has no standing under s 16(2A) of the Finance Act 1994 in relation to decisions made by HMRC to impose conditions on certain approvals and registrations held by another party for excise duty purposes

Judgment date: 4 September 2025

Before

TRIBUNAL JUDGE HARRIET MORGAN

Between

MAJESTIC GLOBAL FZ-LLC

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Tristan Thornton of TT Tax, adviser to the appellant

For the Respondents: Mr Howard Watkinson of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION