Chris Poulton v The Commissioners for HMRC

Chris Poulton v The Commissioners for HMRC

The Tribunal declined to strike out the appeal because the effect of s28 Finance Act 2024 on the preservation of Reemtsma claims for VAT is arguable and the appellant has a realistic prospect of success; the parties had not had adequate opportunity to address s28, so the issue should be determined at a substantive hearing.

Parties
Appellant: Chris Poulton; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
24 February 2025
Procedural Posture
Tax Appeal / Interlocutory Application to Strike Out Appeal
Outcome
Application to strike out dismissed; appeal to proceed to substantive hearing.
Legal Topics
VAT Refund, Reemtsma Claims, Jurisdiction, DIY VAT Refund Scheme, Effect of Brexit on EU Law Claims
Tax Law European Union Law Administrative Law VAT Refund Reemtsma Claims Jurisdiction DIY VAT Refund Scheme Effect of Brexit on EU Law Claims

Case Brief

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Parties

Chris Poulton

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Interlocutory Application to Strike Out Appeal

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to hear a Reemtsma claim post-Brexit
  2. 2 Whether the appellant has a realistic prospect of success under s35 or s80 VATA or EU law principles
  3. 3 Effect of s28 Finance Act 2024 on retained EU law for VAT

Ratio Decidendi

The Tribunal declined to strike out the appeal because the effect of s28 Finance Act 2024 on the preservation of Reemtsma claims for VAT is arguable and the appellant has a realistic prospect of success; the parties had not had adequate opportunity to address s28, so the issue should be determined at a substantive hearing.

Court Disposition

Application to strike out dismissed; appeal to proceed to substantive hearing.

Orders

  • HMRC’s application to strike out the appeal is dismissed.
  • The appeal will proceed to a full determination.