Bobcat Plant Hire (UK) Ltd, R (On the Application Of) v Construction Industry Training Board [2003] EWHC 2383 (Admin) (02 October 2003)

Bobcat Plant Hire (UK) Ltd, R (On the Application Of) v Construction Industry Training Board [2003] EWHC 2383 (Admin) (02 October 2003)

The appeal was dismissed because the Tribunal was entitled to find, on the evidence before it, that Bobcat had not discharged the burden of proof to show it was not mainly engaged in construction industry activities as defined by the relevant Orders. The High Court could not consider new evidence or revisit findings of fact, and the correct legal test is the 'activities approach', not turnover.

Citation
[2003] EWHC 2383 (Admin)
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, Scope of Construction Industry for Levy Purposes, Burden of Proof in Statutory Appeals, Interpretation of Subordinate Legislation
Administrative Law Employment Law Taxation/levy Law Industrial Training Levy Scope of Construction Industry for Levy Purposes Burden of Proof in Statutory Appeals Interpretation of Subordinate Legislation

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 was mainly engaged in the construction industry as defined by the relevant statutory instruments and thus liable to the industrial training levy
  2. 2 Whether the Employment Tribunal erred in law in dismissing the company's appeal against the levy assessment
  3. 3 Whether the correct test for scope is the 'activities approach' or the 'turnover approach'

Ratio Decidendi

The appeal was dismissed because the Tribunal was entitled to find, on the evidence before it, that Bobcat had not discharged the burden of proof to show it was not mainly engaged in construction industry activities as defined by the relevant Orders. The High Court could not consider new evidence or revisit findings of fact, and the correct legal test is the 'activities approach', not turnover.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed; Tribunal's decision upheld
  • Summary assessment of costs awarded to the defendant in the sum of £3,750, VAT exclusive