TC09611 - [2025] UKFTT 00987 (TC)

For all these reasons, the appeal is dismissed, the assessments and penalties set out in the table at paragraph 11 above are upheld, the decisions to deregister for VAT and deny the repayment claim for 02/21 are confirmed.

This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.