Stuart Moore v Revenue and Customs (VAT registration and assessment - application to strike out) [2025] UKFTT 1599 (TC) (17 December 2025)

Stuart Moore v Revenue and Customs (VAT registration and assessment - application to strike out) [2025] UKFTT 1599 (TC) (17 December 2025)

The Tribunal lacks jurisdiction to consider complaints about HMRC's internal processes and cannot entertain an appeal against a VAT assessment where no VAT return has been submitted. The appellant accepted exceeding the VAT registration threshold, so the factual basis for registration is not in dispute. The appeal has no reasonable prospect of success and must be struck out.

Citation
[2025] UKFTT 1599 (TC)
Parties
Appellant: Stuart Moore; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
17 December 2025
Procedural Posture
VAT Registration and Assessment Appeal / Application to Strike Out Appeal
Outcome
Appeal struck out
Legal Topics
VAT Registration, VAT Assessment, Tribunal Jurisdiction, Strike Out Application
Tax Law VAT Registration VAT Assessment Tribunal Jurisdiction Strike Out Application

Case Brief

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Parties

Stuart Moore

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

VAT Registration and Assessment Appeal / Application to Strike Out Appeal

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to consider complaints about HMRC's internal processes
  2. 2 Whether the appeal against VAT registration and assessment has a reasonable prospect of success

Ratio Decidendi

The Tribunal lacks jurisdiction to consider complaints about HMRC's internal processes and cannot entertain an appeal against a VAT assessment where no VAT return has been submitted. The appellant accepted exceeding the VAT registration threshold, so the factual basis for registration is not in dispute. The appeal has no reasonable prospect of success and must be struck out.

Court Disposition

Appeal struck out

Orders

  • The appeal is struck out pursuant to Rules 8(2)(a) and 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.