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PROCEDURE - Appeal notified to Tribunal February 2018 - Appellant�s application dated 17 August 2020 to re-amend grounds of appeal dismissed - Application by HMRC that appeal be struck out allowed
Howard Watkinson, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
The hearing took place on 20 August 2020 by way of a video hearing on the Tribunal Video Platform
On 12 February 2018 the appellant, GB Fleet Hire Limited (the �Company�), notified the Tribunal of its appeal against assessments and amendments, made by the respondents, HM Revenue and Customs (�HMRC�) under s 73 of the Value Added Tax Act 1994, in the sums of �1,686,905 and �19,682, �for output tax due in the absence of export evidence to support the zero-rating for VAT of supplies of cars in periods 01/16 to 06/17�.
Following receipt of various applications (some of which are described below), on 29 January 2020 the Tribunal wrote to the parties to explain that I was:
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