TC09583 - [2025] UKFTT 00865 (TC)

Case Number: TC09583

Location: Taylor House, London

Appeal reference: TC/2023/09477

SOFT DRINKS INDUSTRY LEVY – whether refusal of claim to tax credits effective – yes – whether there is a power to assess in such circumstances – in part – whether the assessments raised are correct – in part.

Judgment date: 17 July 2025

Before

TRIBUNAL JUDGE AMANDA BROWN KC

HELEN MYERSCOUGH

Between

MILLENNIUM CASH & CARRY LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Tristan Thornton of TT Tax

For the Respondents: Joshua Carey of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION