Trenbe UK Limited v The Commissioners for HMRC

Trenbe UK Limited v The Commissioners for HMRC

Given the confusion caused by HMRC’s correspondence and the lack of prejudice to HMRC, Trenbe’s late appeal regarding VAT periods 12/20 – 08/22 is admitted out of time. Amendments to include time limits and validity of assessments are dismissed as having no real prospect of success. Sampling is premature without agreement. HMRC’s application to amend the statement of case is allowed as the relevant assessments have been withdrawn.

Parties
Appellant: Trenbe UK Limited; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
14 January 2025
Procedural Posture
Tax Appeal / Case Management Hearing; Determination of Applications to Amend Grounds of Appeal, Admit Late Appeal, Amend Statement of Case, and Sampling Methodology
Outcome
Applications determined; new appeal admitted out of time; other amendments and sampling dismissed; HMRC’s amendment allowed.
Legal Topics
Value Added Tax, Case Management, Late Appeal, Amendment of Pleadings, Sampling of Evidence
Tax Law Value Added Tax Case Management Late Appeal Amendment of Pleadings Sampling of Evidence

Case Brief

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Parties

Trenbe UK Limited

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Case Management Hearing; Determination of Applications to Amend Grounds of Appeal, Admit Late Appeal, Amend Statement of Case, and Sampling Methodology

Legal Issues

  1. 1 Whether Trenbe may amend its grounds of appeal to include new VAT periods and decisions
  2. 2 Whether a late appeal should be admitted
  3. 3 Whether amendments to expressly include time limits and validity of assessments should be allowed

Ratio Decidendi

Given the confusion caused by HMRC’s correspondence and the lack of prejudice to HMRC, Trenbe’s late appeal regarding VAT periods 12/20 – 08/22 is admitted out of time. Amendments to include time limits and validity of assessments are dismissed as having no real prospect of success. Sampling is premature without agreement. HMRC’s application to amend the statement of case is allowed as the relevant assessments have been withdrawn.

Court Disposition

Applications determined; new appeal admitted out of time; other amendments and sampling dismissed; HMRC’s amendment allowed.

Orders

  • Trenbe’s application dated 20 October 2023 to amend grounds of appeal (treated as late appeal) is allowed.
  • Trenbe’s application dated 9 November 2023 is not determined as unnecessary.