AMW Estates Ltd v Revenue & Customs (VALUE ADDED TAX - applications by the Appellant to debar the Respondents from proceedings) [2020] UKFTT 410 (TC) (16 October 2020)

AMW Estates Ltd v Revenue & Customs (VALUE ADDED TAX - applications by the Appellant to debar the Respondents from proceedings) [2020] UKFTT 410 (TC) (16 October 2020)

The Respondents' application to amend their statement of case is allowed; the ASOC complies with pleading requirements for Fini fraud and the Respondents have a reasonable prospect of success on that ground; however, the ASOC does not provide a reasonable prospect of success for the Kittel actual knowledge...

Source-derived case information.

Citation
[2020] UKFTT 410 (TC)
Parties
Appellant: AMW Estates Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
16 October 2020
Procedural Posture
VAT Appeal / Interlocutory Applications Regarding Pleadings and Amendment
Outcome
Respondents' application to amend statement of case allowed; Appellant's applications dismissed; parts of amended statement of case relating to Kittel actual knowledge and penalty struck out.
Legal Topics
Input Tax Deduction, Fraud, Pleadings, Amendment of Pleadings, Penalty Assessment
Tax Law VAT Input Tax Deduction Fraud Pleadings Amendment of Pleadings Penalty Assessment

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Summary, issues, holding and outcome

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Parties

AMW Estates Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / Interlocutory Applications Regarding Pleadings and Amendment

Legal Issues

  1. 1 Whether the Respondents' statement of case (SOC) was properly pleaded to allow reasonable prospect of success
  2. 2 Whether the Respondents should be permitted to amend the SOC
  3. 3 Whether the amended statement of case (ASOC) is properly pleaded and allows reasonable prospect of success

Ratio Decidendi

The Respondents' application to amend their statement of case is allowed; the ASOC complies with pleading requirements for Fini fraud and the Respondents have a reasonable prospect of success on that ground; however, the ASOC does not provide a reasonable prospect of success for the Kittel actual knowledge allegation or the penalty under Section 69C VATA, and those parts are struck out.

Court Disposition

Respondents' application to amend statement of case allowed; Appellant's applications dismissed; parts of amended statement of case relating to Kittel actual knowledge and penalty struck out.

Orders

  • Respondents permitted to file and serve amended statement of case (ASOC) as replacement to SOC.
  • Appellant's applications to debar Respondents and determine proceedings in its favour dismissed.