TC09568 - [2025] UKFTT 00917 (TC)

The Appellant’s (“ICL”) appeal is about the formalities needed to reclaim VAT paid on the import of goods into the UK.

I am not concerned with the merits of ICL’s appeal overall, but only with an application made by HMRC on 12 December 2024 for the Tribunal to strike out one of ICL’s grounds of appeal under rule 8(2)(a) of The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (“the Rules”) on the basis that the Tribunal does not have jurisdiction in relation to that issue.