FS COMMERCIAL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00013 (TCC)

Upper Tribunal Tax and Chancery decision of Judges Rupert Jones and Anne Redston 14th January 2025

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VAT � scope of grounds of appeal to the FTT � whether FTT jurisdiction supervisory or appellate � appeal dismissed

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Published 14 January 2025