Pierhead Drinks Limited v The Commissioners for HMRC

Pierhead Drinks Limited v The Commissioners for HMRC

The FTT's finding that Mr Ian Hercules was not a fit and proper person was within the necessary scope of the appeal, as the fitness and propriety of key personnel is integral to the company's eligibility for WOWGR registration. The matters leading to the adverse finding were adequately put to Mr Ian Hercules in cross-examination, satisfying procedural fairness. There was no breach of Article 8 ECHR. The appeal is dismissed.

Parties
Appellant: Pierhead Drinks Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
23 January 2019
Procedural Posture
Tax Appeal / Upper Tribunal Appeal From First Tier Tribunal
Outcome
Appeal dismissed
Legal Topics
Procedural Fairness, Right of Appeal, Fit and Proper Person Test, Article 8 ECHR, WOWGR Registration
Tax Law Administrative Law Human Rights Procedural Fairness Right of Appeal Fit and Proper Person Test Article 8 ECHR WOWGR Registration

Case Brief

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Parties

Pierhead Drinks Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Upper Tribunal Appeal From First Tier Tribunal

Legal Issues

  1. 1 Whether the First-tier Tribunal was entitled to find Mr Ian Hercules not a fit and proper person to be director of a WOWGR-registered company
  2. 2 Whether procedural fairness required the FTT to give notice to Mr Ian Hercules of its intention to make such a finding
  3. 3 Whether cross-examination constituted sufficient notice for procedural fairness purposes

Ratio Decidendi

The FTT's finding that Mr Ian Hercules was not a fit and proper person was within the necessary scope of the appeal, as the fitness and propriety of key personnel is integral to the company's eligibility for WOWGR registration. The matters leading to the adverse finding were adequately put to Mr Ian Hercules in cross-examination, satisfying procedural fairness. There was no breach of Article 8 ECHR. The appeal is dismissed.

Court Disposition

Appeal dismissed

Orders

  • Any application for costs must be made in writing within one month of the decision release date, accompanied by a schedule of costs.