The taxpayer was registered for VAT. After an investigation HMRC cancelled the taxpayer’s registration because it concluded that it was principally or solely registered to abuse the VAT system by facilitating VAT fraud. The taxpayer strongly denied the allegation and any wrongdoing.
As a result of HMRC’s decision the taxpayer was unable to issue VAT invoices for taxable supplies and could not legally trade above the registration level. It said this could cause it to become insolvent.
It sought a mandatory injunction under the Senior Courts Act 1981 s 37 requiring HMRC to reregister it for VAT pending either the outcome of its application for judicial review of HMRC’s decision to deregister it or the outcome of its appeal to the First-tier Tribunal against the decision and a related VAT assessment.
The application for the injunction had already been refused on the papers by a single...
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