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' religious/moral beliefs did not meet the threshold for Article 9 protection, and the director's disability did not make online filing impracticable. However, the age and 'other' grounds were not struck out as they had a real prospect of success, and the abuse of process argument was not determinative at this stage.

Citation
[2016] UKFTT 795 (TC)
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 hearing.
Legal Topics
VAT Online Filing Requirements, Exemptions From Electronic Filing, Article 9 ECHR (freedom of Religion), Disability and Age as Grounds for Exemption, Abuse of Process
Tax Law Administrative Law Human Rights VAT Online Filing Requirements Exemptions From Electronic Filing Article 9 ECHR (freedom of Religion) Disability and Age as Grounds for Exemption Abuse of Process

Case Brief

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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 have a reasonable prospect of success in appealing the requirement to file VAT returns online
  2. 2 Whether religious/moral beliefs, disability, age, or other reasons exempt the appellants from online filing under Regulation 25A(6) of the VAT Regulations 1995
  3. 3 Whether Article 9 ECHR applies to companies and protects the beliefs asserted

Ratio Decidendi

The appeals were struck out in part because the appellants' religious/moral beliefs did not meet the threshold for Article 9 protection, and the director's disability did not make online filing impracticable. However, the age and 'other' grounds were not struck out as they had a real prospect of success, and the abuse of process argument was not determinative at this stage.

Court Disposition

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

Orders

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