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United Kingdom Case Law

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Tax law [2026] UKFTT 724 (TC)

Join Her Ltd v Revenue and Customs

Join Her Ltd v Revenue and Customs [2026] UKFTT 724 (TC) (15 May 2026)

The tribunal refused reinstatement after HMRC withdrew and replaced a VAT input tax decision, holding the original appeal lapsed and had to remain struck out for want of jurisdiction.

  • Vat input tax credit
  • Tribunal jurisdiction
  • Withdrawal of hmrc decisions
  • Strike-out under tribunal procedure rules
  • Vat-input-tax-credit
  • Tribunal-jurisdiction
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Tax law [2026] UKFTT 724

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
Read case analysis

About this LexChat collection

United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.