IMPACT CONTRACTING SOLUTIONS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2023] UKUT 00215 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Upper Tribunal Judge Thomas Scott on 01 September 2023
Read full decision in
VALUE ADDED TAX 바카라 사이트“ preliminary issues 바카라 사이트“ scope of 바카라 사이트śAblessio바카라 사이트ť principle in relation to HMRC바카라 사이트™s powers to remove the registration of a person for VAT where that person has facilitated the VAT fraud of another 바카라 사이트“ whether such powers are contrary to UK VAT legislation 바카라 사이트“ whether HMRC can deregister a taxpayer in reliance on Ablessio where that taxpayer has made supplies untainted by fraud which exceed registration threshold 바카라 사이트“ whether deregistration breaches EU law principles
Updates to this page
Published 1 September 2023