May 21, 2026
BPP Holdings Ltd & Ors v Revenue and Customs [2017] UKSC 55
BPP challenged HMRC's VAT assessments on book supplies. After HMRC failed to provide proper further information following a Tribunal order, the First-tier Tribunal debarred HMRC from defending the appeal. The Supreme Court upheld the debarring order, confirming tribunals must enforce procedural compliance robustly. Facts Between 1999 and 2006, BPP Holdings...




