CGI Group (Europe) Ltd v Revenue & Customs (Rev 1) [2010] UKFTT 224 (TC) (27 April 2010)

CGI Group (Europe) Ltd v Revenue & Customs (Rev 1) [2010] UKFTT 224 (TC) (27 April 2010)

The tribunal has jurisdiction to consider a legitimate expectation argument in a VAT appeal under section 83(1)(c) VATA 1994, particularly where the expectation could affect the amount of input tax creditable. This jurisdiction is supported by the Human Rights Act 1998, which allows reliance on Convention rights in tribunal proceedings and empowers the tribunal to grant remedies within its statutory powers. The tribunal is therefore permitted to hear argument and evidence on legitimate expectation in this case.

Citation
[2010] UKFTT 224
Parties
Appellant: CGI Group (Europe) Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
27 April 2010
Procedural Posture
VAT Appeal / Interlocutory Directions Regarding Amendment of Grounds and Admissibility of New Evidence
Outcome
Application granted
Legal Topics
Legitimate Expectation, Tribunal Jurisdiction, VAT Input Tax Credit, Human Rights Act 1998, Judicial Review Principles
Tax Law Administrative Law Human Rights Law Legitimate Expectation Tribunal Jurisdiction VAT Input Tax Credit Human Rights Act 1998 Judicial Review Principles

Case Brief

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Parties

CGI Group (Europe) Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / Interlocutory Directions Regarding Amendment of Grounds and Admissibility of New Evidence

Legal Issues

  1. 1 Whether the First-tier Tribunal has jurisdiction to consider a legitimate expectation argument in a VAT appeal under section 83(1)(c) VATA 1994
  2. 2 Whether a legitimate expectation can affect the determination of VAT chargeable or input tax creditable
  3. 3 Whether the Human Rights Act 1998 extends the tribunal's jurisdiction to grant remedies for breach of legitimate expectation

Ratio Decidendi

The tribunal has jurisdiction to consider a legitimate expectation argument in a VAT appeal under section 83(1)(c) VATA 1994, particularly where the expectation could affect the amount of input tax creditable. This jurisdiction is supported by the Human Rights Act 1998, which allows reliance on Convention rights in tribunal proceedings and empowers the tribunal to grant remedies within its statutory powers. The tribunal is therefore permitted to hear argument and evidence on legitimate expectation in this case.

Court Disposition

Application granted

Orders

  • Appellant permitted to add the new ground of appeal based on legitimate expectation.
  • Directions made for service of additional evidence to support the new ground at the substantive hearing.