Babergh District Council v Revenue & Customs [2011] UKFTT 341 (TC) (14 March 2011)

Babergh District Council v Revenue & Customs [2011] UKFTT 341 (TC) (14 March 2011)

It is open to the Tribunal, under the general power in paragraph 7(3) of Schedule 3 to the Transfer Order, to allocate a pre-1 April 2009 appeal as a Complex case if it satisfies the criteria in Rule 23(4; the Council’s appeal does so and is accordingly allocated as Complex and referred for consideration for transfer to the Upper Tribunal.

Citation
[2011] UKFTT 341 (TC)
Parties
Appellant: Babergh District Council; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
14 March 2011
Procedural Posture
VAT Appeal / Application for Allocation as Complex Case and Referral for Transfer to Upper Tribunal
Outcome
Application granted
Legal Topics
VAT Three Year Cap, Retrospective Legislation, Transitional Provisions, Complex Case Allocation, Transfer to Upper Tribunal
Tax Law European Union Law Constitutional Law VAT Three Year Cap Retrospective Legislation Transitional Provisions Complex Case Allocation Transfer to Upper Tribunal

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Parties

Babergh District Council

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / Application for Allocation as Complex Case and Referral for Transfer to Upper Tribunal

Legal Issues

  1. 1 Whether a pre-1 April 2009 appeal can be allocated as a Complex case under Rule 23
  2. 2 Whether the Tribunal has discretion under transitional provisions to allocate such cases
  3. 3 Whether the case merits transfer to the Upper Tribunal

Ratio Decidendi

It is open to the Tribunal, under the general power in paragraph 7(3) of Schedule 3 to the Transfer Order, to allocate a pre-1 April 2009 appeal as a Complex case if it satisfies the criteria in Rule 23(4; the Council’s appeal does so and is accordingly allocated as Complex and referred for consideration for transfer to the Upper Tribunal.

Court Disposition

Application granted

Orders

  • Case allocated to Complex category under paragraph 7(3) of Schedule 3 to the Transfer Order
  • Case referred to President of the Tax Chamber for consideration for transfer to Upper Tribunal