Summary 

This was an appeal against a decision by HMRC to refuse to register the appellant for VAT and the subsequent striking out of the appeal by the First-tier Tribunal (FTT). 

Background 

The FTT’s decision to strike out the appellant’s appeal against a 2020 registration rejection was made on the grounds that the FTT had the discretion to strike out an appellant’s case if the FTT “considers there is no reasonable prospect of the appellant’s case, or part of it, succeeding” and that it was an abuse of process. The appellant’s previous registration had been cancelled in 2017 on the grounds that it was utilised solely or principally for abusive purposes. 

The FTT further observed that the appeal would be a full merits appeal and HMRC would be able to clarify the grounds on which HMRC made the 2020 registration rejection in a Statement of