Qureshi & Igen Distribution Ltd (In Liquidation) v Revenue & Customs (PROCEDURE - Appellant's application for further and better particulars) [2020] UKFTT 328 (TC) (13 August 2020)

Qureshi & Igen Distribution Ltd (In Liquidation) v Revenue & Customs (PROCEDURE - Appellant's application for further and better particulars) [2020] UKFTT 328 (TC) (13 August 2020)

The Tribunal found that HMRC's Statement of Case and evidence provided sufficient particulars for the appellant to know the case to meet, and that further and better particulars were not warranted. The deficiencies in Mr Qureshi's witness statement did not justify striking out the appeal at this stage; a further opportunity to comply with evidential directions was appropriate, with a peremptory unless order as sanction.

Citation
[2020] UKFTT 328 (TC)
Parties
First Appellant: Igen Distribution Limited (in Liquidation); Second Appellant: Mr Adil Qureshi; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
13 August 2020
Procedural Posture
Tax Appeal (first Tier Tribunal) / Case Management Decision on Interlocutory Applications
Outcome
Both applications dismissed
Legal Topics
Input Tax Denial, VAT Fraud, Personal Liability Notice, Case Management, Further and Better Particulars, Strike Out Applications
Tax Law VAT Tribunal Procedure Input Tax Denial VAT Fraud Personal Liability Notice Case Management Further and Better Particulars +1 more

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Parties

Igen Distribution Limited (in Liquidation)

First Appellant

Mr Adil Qureshi

Second Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / Case Management Decision on Interlocutory Applications

Legal Issues

  1. 1 Whether HMRC should be ordered to provide further and better particulars of its case
  2. 2 Whether Mr Qureshi's appeal should be struck out for lack of reasonable prospect of success

Ratio Decidendi

The Tribunal found that HMRC's Statement of Case and evidence provided sufficient particulars for the appellant to know the case to meet, and that further and better particulars were not warranted. The deficiencies in Mr Qureshi's witness statement did not justify striking out the appeal at this stage; a further opportunity to comply with evidential directions was appropriate, with a peremptory unless order as sanction.

Court Disposition

Both applications dismissed

Orders

  • Appellant's application for further and better particulars is refused.
  • Respondent's application to strike out Mr Qureshi's appeal is refused.