TC09661 - [2025] UKFTT 01227 (TC)

Case Number: TC09661

By remote video hearing

Appeal reference: TC/2023/08763

APPLICATIONS – whether hardship provisions engaged in respect of a drawback claim – yes - application to strike out on grounds of no reasonable prospects of success – granted – disclosure application considered but obiter due to strike out

Judgment date: 10 October 2025

Before

TRIBUNAL JUDGE ANNE FAIRPO

Between

BUTLERS SHIP STORES LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Thornton, of counsel

For the Respondents: Mr Anderson, advocate, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION