Totel Ltd, R (on the application of) v The First Tier Tribunal (Tax Chamber) & Ors [2011] EWHC 652 (Admin) (24 March 2011)

Totel Ltd, R (on the application of) v The First Tier Tribunal (Tax Chamber) & Ors [2011] EWHC 652 (Admin) (24 March 2011)

The abolition of the right of appeal to the Upper Tribunal from a Tribunal hardship decision was lawful, as the enabling legislation (Finance Act 2008 s.124) expressly permitted amendment or repeal of statutory rights of appeal by statutory instrument, and the statutory language was clear. The Tribunal's refusal of hardship relief was not vitiated by error of law or irrationality; the Tribunal was entitled to confine its consideration to the evidence provided by the claimant and to assess hardship as at the relevant time, and its findings were supported by the evidence.

Citation
[2011] EWHC 652 (Admin)
Parties
Claimant: The Queen (on the application of ToTel Limited); First Defendant: The First Tier Tribunal (Tax Chamber); Second Defendant: The Commissioners for Her Majesty's Revenue and Customs; Interested Party: Her Majesty's Treasury
Jurisdiction
England and Wales
Judgment Date
24 March 2011
Procedural Posture
Judicial Review / High Court Judgment
Outcome
Claim dismissed
Legal Topics
Ultra Vires, Statutory Interpretation, Right of Appeal, VAT Hardship Applications, Legitimate Expectation, Procedural Fairness
Administrative Law Tax Law Judicial Review Ultra Vires Statutory Interpretation Right of Appeal VAT Hardship Applications Legitimate Expectation +1 more

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Parties

The Queen (on the application of ToTel Limited)

Claimant

The First Tier Tribunal (Tax Chamber)

First Defendant

The Commissioners for Her Majesty's Revenue and Customs

Second Defendant

Her Majesty's Treasury

Interested Party

Procedural Posture

Judicial Review / High Court Judgment

Legal Issues

  1. 1 Whether the abolition of the right of appeal from the Tribunal's hardship decision was lawful
  2. 2 Whether the statutory instrument removing the right of appeal was ultra vires
  3. 3 Whether the Tribunal's refusal of hardship relief was vitiated by error of law or Wednesbury unreasonableness

Ratio Decidendi

The abolition of the right of appeal to the Upper Tribunal from a Tribunal hardship decision was lawful, as the enabling legislation (Finance Act 2008 s.124) expressly permitted amendment or repeal of statutory rights of appeal by statutory instrument, and the statutory language was clear. The Tribunal's refusal of hardship relief was not vitiated by error of law or irrationality; the Tribunal was entitled to confine its consideration to the evidence provided by the claimant and to assess hardship as at the relevant time, and its findings were supported by the evidence.

Court Disposition

Claim dismissed

Orders

  • Claim for judicial review refused
  • No relief granted to claimant