TC09568 - [2025] UKFTT 00917 (TC)

Case Number: TC09568

Taylor House, London

Appeal reference: TC/2024/01662

JURISDICTION OF THE TRIBUNAL – application to strike out ground of appeal for want of jurisdiction – rule 8(2)(a) of The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 - whether Tribunal has jurisdiction to consider public and EU law issues in an appeal against HMRC’s decision that importer did not hold the document required by regulation 29(1)(c) of The Value Added Tax Regulations 1995 – yes – application dismissed

Judgment date: 31 July 2025

Before

TRIBUNAL JUDGE MARK BALDWIN

Between

ICL EUROPE COOPERATIEF U.A.

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Valentina Sloane KC of counsel, instructed by Stewarts Law LLP

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

DECISION