Bobcat Plant Hire (UK) Ltd, R (On the Application Of) v Construction Industry Training Board

Bobcat Plant Hire (UK) Ltd, R (On the Application Of) v Construction Industry Training Board

The appeal was dismissed because the appellant failed to provide evidence to discharge the burden of proof that it was not mainly engaged in activities within the scope of the Construction Industry Training Board levy. The Tribunal was entitled to rely on the activities approach, and no error of law was identified.

Parties
Claimant: Bobcat Plant Hire (UK) Limited; Defendant: Construction Industry Training Board
Jurisdiction
England and Wales
Judgment Date
02 October 2003
Procedural Posture
Judicial Review / Statutory Appeal / High Court Appeal From Employment Tribunal
Outcome
Appeal dismissed
Legal Topics
Industrial Training Levy, Statutory Interpretation, Burden of Proof, Employment Tribunal Appeals
Administrative Law Employment Law Tax Law Industrial Training Levy Statutory Interpretation Burden of Proof Employment Tribunal Appeals

Case Brief

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Parties

Bobcat Plant Hire (UK) Limited

Claimant

Construction Industry Training Board

Defendant

Procedural Posture

Judicial Review / Statutory Appeal / High Court Appeal From Employment Tribunal

Legal Issues

  1. 1 Whether Bobcat Plant Hire (UK) Limited is mainly engaged in the construction industry for purposes of the Industrial Training Levy
  2. 2 Whether the Employment Tribunal erred in law in dismissing the appeal against the levy assessment
  3. 3 Whether the correct test for scope is the 'activities approach' or 'turnover approach'

Ratio Decidendi

The appeal was dismissed because the appellant failed to provide evidence to discharge the burden of proof that it was not mainly engaged in activities within the scope of the Construction Industry Training Board levy. The Tribunal was entitled to rely on the activities approach, and no error of law was identified.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed
  • Claimant to pay Defendant's costs assessed at £3,750 (VAT exclusive)