Aleena Electronics Ltd v Revenue & Customs [2011] UKFTT 608 (TC) (16 September 2011)

Aleena Electronics Ltd v Revenue & Customs [2011] UKFTT 608 (TC) (16 September 2011)

The Tribunal lacks jurisdiction to order HMRC to pay disputed input tax or make an interim award pending the substantive hearing; the Appellant has no immediate enforceable right to input tax recovery until fraud allegations are determined; ECHR and Tribunal rules do not require interim relief for representation; application dismissed.

Citation
[2011] UKFTT 608 (TC)
Parties
Appellant: Aleena Electronics Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
16 September 2011
Procedural Posture
VAT Appeal / Preliminary Hearing on Application for Part Payment of Input Tax Pending Substantive Hearing
Outcome
Application dismissed
Legal Topics
VAT Input Tax Deduction, MTIC Fraud, Interim Relief, Tribunal Jurisdiction, Right to Fair Hearing
Tax Law European Law Human Rights Law VAT Input Tax Deduction MTIC Fraud Interim Relief Tribunal Jurisdiction Right to Fair Hearing

Case Brief

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Parties

Aleena Electronics Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / Preliminary Hearing on Application for Part Payment of Input Tax Pending Substantive Hearing

Legal Issues

  1. 1 Does the Tribunal have jurisdiction to order HMRC to pay disputed input tax before the substantive hearing?
  2. 2 Does the Appellant have an immediate right to recover input tax under EU law?
  3. 3 Can the Tribunal grant interim relief or judicial review HMRC's refusal to make an interim award?

Ratio Decidendi

The Tribunal lacks jurisdiction to order HMRC to pay disputed input tax or make an interim award pending the substantive hearing; the Appellant has no immediate enforceable right to input tax recovery until fraud allegations are determined; ECHR and Tribunal rules do not require interim relief for representation; application dismissed.

Court Disposition

Application dismissed

Orders

  • Appellant's application for interim payment of input tax is refused.
  • Directions for case management of substantive appeal attached.