Revenue and Customs v Grattan Plc

Revenue and Customs v Grattan Plc

There was a serious procedural irregularity in the tribunal's failure to comply with rule 23(3) regarding notice of the hearing of HMRC's rule 6 application. This irregularity was serious and caused injustice to HMRC by denying them a fair opportunity to present their case. The tribunal's exercise of discretion was legally flawed, warranting the appeal to be allowed and the matter remitted to a differently constituted tribunal.

Parties
Claimant: Her Majesty’s Revenue and Customs; Defendant: Grattan PLC
Jurisdiction
England and Wales
Judgment Date
14 January 2009
Procedural Posture
Appeal From VAT and Duties Tribunal / Judgment on Appeal Against Procedural Decision
Outcome
Appeal allowed
Legal Topics
VAT, Compound Interest, Procedural Irregularity, Jurisdiction of Tribunal
Tax Law Civil Procedure VAT Compound Interest Procedural Irregularity Jurisdiction of Tribunal

Case Brief

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Parties

Her Majesty’s Revenue and Customs

Claimant

Grattan PLC

Defendant

Procedural Posture

Appeal From VAT and Duties Tribunal / Judgment on Appeal Against Procedural Decision

Legal Issues

  1. 1 Whether the VAT and Duties Tribunal erred in dismissing HMRC's application to strike out Grattan's appeal for lack of jurisdiction and out-of-time filing
  2. 2 Whether there was a serious procedural irregularity due to non-compliance with notification requirements under rule 23(3) of the VAT Tribunals Rules 1986
  3. 3 Whether the procedural irregularity caused injustice to HMRC

Ratio Decidendi

There was a serious procedural irregularity in the tribunal's failure to comply with rule 23(3) regarding notice of the hearing of HMRC's rule 6 application. This irregularity was serious and caused injustice to HMRC by denying them a fair opportunity to present their case. The tribunal's exercise of discretion was legally flawed, warranting the appeal to be allowed and the matter remitted to a differently constituted tribunal.

Court Disposition

Appeal allowed

Orders

  • The appeal is allowed.
  • The rule 6 application is remitted to a differently constituted tribunal.