Glen Lyn Generations Ltd & Anor v Revenue and Customs (VAT - APPEALS : Other) [2016] UKFTT 795 (TC) (02 December 2016)

Glen Lyn Generations Ltd & Anor v Revenue and Customs (VAT - APPEALS : Other) [2016] UKFTT 795 (TC) (02 December 2016)

The appeals were struck out in part because the appellants' claims based on religious/moral beliefs and disability had no reasonable prospect of success under Regulation 25A(6) or Article 9 ECHR. The Tribunal found that the beliefs did not meet the threshold for Article 9 protection and the director's disability did not prevent online filing. However, the age and 'other' grounds were not struck out as there was a real prospect of success, particularly given the director's lack of computer skills and absence of a computer.

Citation
[2016] UKFTT 795
Parties
First Appellant: Glen Lyn Generations Limited; Second Appellant: Exmoor Coast Boat Cruises Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
02 December 2016
Procedural Posture
VAT APPEALS : Other / Application to Strike Out Appeal (interlocutory)
Outcome
Appeals struck out in part; directions issued for remaining grounds to proceed to joint hearing.
Legal Topics
VAT Online Filing, Exemptions From Electronic Filing, Article 9 ECHR, Disability and Age Exemptions, Abuse of Process
Tax Law Administrative Law Human Rights VAT Online Filing Exemptions From Electronic Filing Article 9 ECHR Disability and Age Exemptions Abuse of Process

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Parties

Glen Lyn Generations Limited

First Appellant

Exmoor Coast Boat Cruises Limited

Second Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT APPEALS : Other / Application to Strike Out Appeal (interlocutory)

Legal Issues

  1. 1 Whether the appellants are exempt from online VAT filing under Regulation 25A(6) of the VAT Regulations 1995
  2. 2 Whether Article 9 ECHR (freedom of religion) exempts appellants from online filing
  3. 3 Whether disability, age, or other reasons make online filing not reasonably practicable

Ratio Decidendi

The appeals were struck out in part because the appellants' claims based on religious/moral beliefs and disability had no reasonable prospect of success under Regulation 25A(6) or Article 9 ECHR. The Tribunal found that the beliefs did not meet the threshold for Article 9 protection and the director's disability did not prevent online filing. However, the age and 'other' grounds were not struck out as there was a real prospect of success, particularly given the director's lack of computer skills and absence of a computer.

Court Disposition

Appeals struck out in part; directions issued for remaining grounds to proceed to joint hearing.

Orders

  • Appeals based on religious/moral beliefs and disability struck out.
  • Appeals based on age and 'other' grounds remain live and proceed to hearing.