Brit College Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 707 (TC) (07 December 2018)

Brit College Ltd v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 707 (TC) (07 December 2018)

Given the imminent Supreme Court decision in SAE, which is likely to materially affect the legal test for the appellant's status, and to avoid piecemeal and protracted proceedings, it is just and expedient to grant a stay and refuse the strike out application, allowing all issues to be determined together after the Supreme Court's judgment.

Citation
[2018] UKFTT 707
Parties
Appellant: Brit College Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
07 December 2018
Procedural Posture
Tax Appeal / Interlocutory Applications (stay and Strike Out)
Outcome
Appellant's application for stay granted; HMRC's application for partial strike out refused.
Legal Topics
VAT Exemption for Education, Eligible Body Status, Procedural Stay, Strike Out Applications
Tax Law Administrative Law VAT Exemption for Education Eligible Body Status Procedural Stay Strike Out Applications

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Parties

Brit College Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Interlocutory Applications (stay and Strike Out)

Legal Issues

  1. 1 Whether proceedings should be stayed pending the Supreme Court decision in SAE Education Limited v Revenue & Customs Commissioners
  2. 2 Whether part of the appellant's case should be struck out for having no reasonable prospect of success

Ratio Decidendi

Given the imminent Supreme Court decision in SAE, which is likely to materially affect the legal test for the appellant's status, and to avoid piecemeal and protracted proceedings, it is just and expedient to grant a stay and refuse the strike out application, allowing all issues to be determined together after the Supreme Court's judgment.

Court Disposition

Appellant's application for stay granted; HMRC's application for partial strike out refused.

Orders

  • Proceedings stayed pending the Supreme Court decision in SAE Education Limited v Revenue & Customs Commissioners.
  • Directions issued for future conduct of the appeal after the Supreme Court's decision.