Thomas Joseph Dowey v The Commissioners for HMRC

Thomas Joseph Dowey v The Commissioners for HMRC

The Tribunal has no jurisdiction because only the person who accounted for VAT to HMRC (the Supplier) can claim repayment under s80 VATA 1994, and the Appellant, as recipient, has no right of appeal under s83(1)(t) VATA 1994.

Parties
Appellant: Thomas Joseph Dowey; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
24 April 2026
Procedural Posture
Tax Appeal / Strike Out Application
Outcome
Appeal struck out for lack of jurisdiction
Legal Topics
Value Added Tax, Jurisdiction, Strike Out, DIY Housebuilders Scheme
Tax Law Value Added Tax Jurisdiction Strike Out DIY Housebuilders Scheme

Case Brief

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Parties

Thomas Joseph Dowey

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Strike Out Application

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to hear an appeal for repayment of overpaid VAT by a recipient of supply under s80 VATA 1994
  2. 2 Whether any right of appeal exists under section 83(1)(t) VATA 1994

Ratio Decidendi

The Tribunal has no jurisdiction because only the person who accounted for VAT to HMRC (the Supplier) can claim repayment under s80 VATA 1994, and the Appellant, as recipient, has no right of appeal under s83(1)(t) VATA 1994.

Court Disposition

Appeal struck out for lack of jurisdiction

Orders

  • HMRC's application to strike out is granted
  • The appeal is struck out pursuant to Rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009