Join Her Ltd v Revenue and Customs
Join Her Ltd v Revenue and Customs [2026] UKFTT 724 (TC) (15 May 2026)
The tribunal refused to reinstate a VAT appeal after HMRC withdrew the original decision and issued a replacement decision, holding the earlier appeal had lapsed for want of jurisdiction.
- Vat input tax credit
- Tribunal jurisdiction
- Withdrawal of hmrc decisions
- Strike-out applications
- Supervisory jurisdiction
- Appeal rights