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 hear and determine arguments and evidence relating to legitimate expectation in a VAT appeal under section 83(1)(c) VATA 1994, including where such expectation may affect the amount of input tax creditable, particularly in light of the Human Rights Act 1998 and relevant case law.

Citation
[2010] UKFTT 224 (TC)
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 / Application to Amend Grounds of Appeal and Adduce Additional Evidence Prior to Substantive Hearing
Outcome
Application granted
Legal Topics
Legitimate Expectation, Jurisdiction of Tribunal, VAT Input Tax Credit, Human Rights Act 1998, Supervisory Review
Tax Law Public Law Human Rights Legitimate Expectation Jurisdiction of Tribunal VAT Input Tax Credit Human Rights Act 1998 Supervisory Review

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 / Application to Amend Grounds of Appeal and Adduce Additional Evidence Prior to Substantive Hearing

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 relief for breach of legitimate expectation

Ratio Decidendi

The tribunal has jurisdiction to hear and determine arguments and evidence relating to legitimate expectation in a VAT appeal under section 83(1)(c) VATA 1994, including where such expectation may affect the amount of input tax creditable, particularly in light of the Human Rights Act 1998 and relevant case law.

Court Disposition

Application granted

Orders

  • Appellant permitted to add the new ground of appeal based on legitimate expectation.
  • Appellant permitted to serve additional evidence in support of the new ground at the substantive hearing.