TC09677 - [2025] UKFTT 01282 (TC)

Case Number: TC09677

Taylor House, London

Appeal references: TC/2023/09175

TC/2025/01606

PROCEDURE – application for amendment to the earlier stay direction pending final determination of appeal in other case – application opposed by Appellant in absence of condition that ‘Deposited Sums’ be returned – meaning of ‘entertained’ in section 84(3) VAT Act 1994 – stay application granted without condition

Judgment date: 28 October 2025

Before

TRIBUNAL JUDGE KIM SUKUL

Between

UBER LONDON LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Roderick Cordara KC and Jonathan Bremner KC, instructed by Baker McKenzie

For the Respondents: Nigel Pleming KC, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION