Aabsolute Bond Ltd v Revenue & Customs [2012] UKFTT 603 (TC) (26 September 2012)

Aabsolute Bond Ltd v Revenue & Customs [2012] UKFTT 603 (TC) (26 September 2012)

The Tribunal refused the stay because there was no real risk of prejudice to the director in potential criminal proceedings, no criminal charges had been brought, the issues in the VAT appeal and any potential criminal proceedings were distinct, and the application was made late. The overriding objective and public interest in timely resolution of appeals also weighed against granting a stay.

Citation
[2012] UKFTT 603
Parties
Appellant: Aabsolute Bond Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
26 September 2012
Procedural Posture
Application for Stay of Proceedings in VAT Appeal / Interlocutory Application Prior to Substantive Appeal Hearing
Outcome
Application for stay refused
Legal Topics
Stay of Proceedings, VAT Assessment, Overlap of Civil and Criminal Proceedings, Tribunal Discretion
Tax Law Civil Procedure Stay of Proceedings VAT Assessment Overlap of Civil and Criminal Proceedings Tribunal Discretion

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Parties

Aabsolute Bond Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Application for Stay of Proceedings in VAT Appeal / Interlocutory Application Prior to Substantive Appeal Hearing

Legal Issues

  1. 1 Whether the Tribunal should grant a stay of VAT appeal proceedings pending possible criminal proceedings against a director of the appellant company
  2. 2 Whether proceeding with the appeal would prejudice the director's position in potential criminal proceedings

Ratio Decidendi

The Tribunal refused the stay because there was no real risk of prejudice to the director in potential criminal proceedings, no criminal charges had been brought, the issues in the VAT appeal and any potential criminal proceedings were distinct, and the application was made late. The overriding objective and public interest in timely resolution of appeals also weighed against granting a stay.

Court Disposition

Application for stay refused

Orders

  • The application for a stay of proceedings in respect of the VAT appeal is refused.