Join Her Ltd v The Commissioners for HMRC

Join Her Ltd v The Commissioners for HMRC

Once HMRC withdrew the 9 October 2025 decision, there was no longer any decision capable of appeal under s. 83(1) VATA. The Tribunal’s jurisdiction ceased and the appeal must be struck out under rule 8(2)(a) of the FTT Rules. The Appellant’s application for reinstatement is refused.

Parties
Appellant: Join Her Ltd; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
15 May 2026
Procedural Posture
Tax Appeal / Application for Reinstatement After Strike Out
Outcome
Appeal remains struck out; application for reinstatement refused.
Legal Topics
Value Added Tax, Tribunal Jurisdiction, Strike Out Applications, Input Tax Credit, Procedural Rules
Tax Law Value Added Tax Tribunal Jurisdiction Strike Out Applications Input Tax Credit Procedural Rules

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 10 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Join Her Ltd

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application for Reinstatement After Strike Out

Legal Issues

  1. 1 Whether the Tribunal retains jurisdiction after HMRC withdraws the underlying decision under appeal
  2. 2 Whether the appeal should be reinstated or remains struck out under rule 8(2)(a) of the FTT Rules

Ratio Decidendi

Once HMRC withdrew the 9 October 2025 decision, there was no longer any decision capable of appeal under s. 83(1) VATA. The Tribunal’s jurisdiction ceased and the appeal must be struck out under rule 8(2)(a) of the FTT Rules. The Appellant’s application for reinstatement is refused.

Court Disposition

Appeal remains struck out; application for reinstatement refused.

Orders

  • The appeal against the 9 October 2025 decision remains struck out for want of jurisdiction.
  • No reinstatement of the appeal.