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 amended statement of case complies with pleading requirements for Fini fraud and provides a reasonable prospect of success on that ground. However, the Respondents' case based on Kittel actual knowledge and the penalty under Section 69C...

Source-derived case information.

Citation
[2020] UKFTT 410
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 Strike Out
Outcome
Respondents' application to amend statement of case allowed; Appellant's applications to debar Respondents and determine appeal in its favour dismissed; parts of Respondents' amended statement of case struck out.
Legal Topics
Input Tax Deduction, Fraudulent Transactions, Pleadings Amendment, Strike Out Applications, Penalty Assessments
Tax Law VAT Input Tax Deduction Fraudulent Transactions Pleadings Amendment Strike Out Applications Penalty Assessments

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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 Strike Out

Legal Issues

  1. 1 Whether the Respondents' statement of case was properly pleaded to allow reasonable prospect of success
  2. 2 Whether the Respondents should be permitted to amend their statement of case
  3. 3 Whether the amended statement of case properly pleads facts to support denial of input tax and penalty

Ratio Decidendi

The Respondents' application to amend their statement of case is allowed; the amended statement of case complies with pleading requirements for Fini fraud and provides a reasonable prospect of success on that ground. However, the Respondents' case based on Kittel actual knowledge and the penalty under Section 69C VATA is struck out as not properly pleaded or lacking reasonable prospect of success.

Court Disposition

Respondents' application to amend statement of case allowed; Appellant's applications to debar Respondents and determine appeal in its favour dismissed; parts of Respondents' amended statement of case struck out.

Orders

  • Respondents permitted to file and serve amended statement of case (ASOC) as replacement to SOC.
  • Allegations and paragraphs relating to abuse and constructive knowledge struck out.