TC09629 - [2025] UKFTT 01070 (TC)

Fecha: 07-May-2025

Heading

Neutral Citation: [2025] UKFTT 01070 (TC)

Case Number: TC09629

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video

Appeal reference: TC/2023/08593

CJRS, correct reference date for application

Heard on: 7 May 2025

Judgment date: 14 August 2025

Before

TRIBUNAL JUDGE SANGEETA RABADIA

TRIBUNAL MEMBER JANE CUMMINS

Between

SMART H&S Ltd

Appellant

and

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Ian Hallam

For the Respondents: Ms Lucy Lawrence, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION