TC09603 - [2025] UKFTT 00931 (TC)

Case Number: TC09603

By remote video hearing

Appeal reference: TC/2023/10189

VALUE ADDED TAX – application by the Respondents to strike out an appeal against the denial of claims to recover value added tax input tax on the grounds that the appeal had no reasonable prospect of success – consideration of the jurisdiction of the First–tier Tribunal in the light of the decisions which were the subject of the appeal – conclusion that that jurisdiction included the determination of whether the supplies in question were exempt or taxable and that, in view of that conclusion, the Respondents had failed to establish that the appeal had no reasonable prospect of success – application dismissed

Judgment date: 4 August 2025

Before

TRIBUNAL JUDGE TONY BEARE

Between

MOTORPLUS LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Tim Brown, of counsel, instructed by The VAT People Limited

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

DECISION