British Telecoms v Revenue & Customs (VAT - whether this appeal should be struck out on the basis that it has no reasonable prospect) [2020] UKFTT 278 (TC) (29 June 2020)

British Telecoms v Revenue & Customs (VAT - whether this appeal should be struck out on the basis that it has no reasonable prospect) [2020] UKFTT 278 (TC) (29 June 2020)

The appeal is struck out because the Court of Appeal's decision is binding and determinative of the issues, BT's claims are barred by s 39(5) FA 1997, and there is no realistic prospect of success. All arguments advanced by BT are precluded by res judicata, cause of action estoppel, or abuse of process. No further factual or legal issues remain that could alter the outcome.

Citation
[2020] UKFTT 278
Parties
Appellant: British Telecommunications plc; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
29 June 2020
Procedural Posture
VAT Appeal / Application to Strike Out Appeal for No Reasonable Prospect of Success
Outcome
Appeal struck out
Legal Topics
VAT, Bad Debt Relief, Time Limits for Claims, EU Law Direct Effect, Res Judicata, Abuse of Process
Tax Law European Union Law VAT Bad Debt Relief Time Limits for Claims EU Law Direct Effect Res Judicata Abuse of Process

Case Brief

Summary, issues, holding and outcome

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Parties

British Telecommunications plc

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Appeal / Application to Strike Out Appeal for No Reasonable Prospect of Success

Legal Issues

  1. 1 Whether BT's appeal should be struck out as having no reasonable prospect of success under rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
  2. 2 Whether BT can rely on s 80 VATA 1994 and s 121 FA 2008 to make its claims for VAT bad debt relief
  3. 3 Whether the Court of Appeal's decision in HMRC v British Telecommunications Plc [2014] EWCA Civ 433 is binding and determinative of the issues

Ratio Decidendi

The appeal is struck out because the Court of Appeal's decision is binding and determinative of the issues, BT's claims are barred by s 39(5) FA 1997, and there is no realistic prospect of success. All arguments advanced by BT are precluded by res judicata, cause of action estoppel, or abuse of process. No further factual or legal issues remain that could alter the outcome.

Court Disposition

Appeal struck out

Orders

  • The appeal by British Telecommunications plc is struck out under rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.