Software Solutions Partners Ltd, R (on the application of) v HM Customs & Excise

Software Solutions Partners Ltd, R (on the application of) v HM Customs & Excise

SSP's activities during the relevant period did not fall within the terms of the disputed ruling because there was no evidence that SSP had authority to bind insurers as an agent; the automated nature of the software did not create an agency relationship. Therefore, Customs was not bound by the ruling and was entitled to assess VAT for the relevant period.

Parties
Claimant: Software Solutions Partners Limited; Defendant: Her Majesty’s Commissioners for Customs and Excise
Jurisdiction
England and Wales
Judgment Date
02 May 2007
Procedural Posture
Judicial Review / Judgment After Substantive Hearing
Outcome
Application for judicial review dismissed
Legal Topics
VAT Exemption, Legitimate Expectation, Public Law Abuse of Power, Insurance Intermediary Services, Retrospective Tax Assessment
Tax Law Administrative Law European Union Law VAT Exemption Legitimate Expectation Public Law Abuse of Power Insurance Intermediary Services Retrospective Tax Assessment

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Parties

Software Solutions Partners Limited

Claimant

Her Majesty’s Commissioners for Customs and Excise

Defendant

Procedural Posture

Judicial Review / Judgment After Substantive Hearing

Legal Issues

  1. 1 Whether the supplies made by SSP during the relevant period were exempt from VAT under the disputed ruling
  2. 2 Whether Customs was bound by the disputed ruling under principles of legitimate expectation and public law
  3. 3 Whether the application for judicial review was out of time

Ratio Decidendi

SSP's activities during the relevant period did not fall within the terms of the disputed ruling because there was no evidence that SSP had authority to bind insurers as an agent; the automated nature of the software did not create an agency relationship. Therefore, Customs was not bound by the ruling and was entitled to assess VAT for the relevant period.

Court Disposition

Application for judicial review dismissed

Orders

  • Application for judicial review is dismissed
  • No extension of time required as application was in time