Smith v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 6 (TC) (03 January 2018)

Smith v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 6 (TC) (03 January 2018)

The Tribunal refused the appellant's applications for witness summons and disclosure because the requested evidence was irrelevant to the only issue within the Tribunal's jurisdiction—whether the VAT assessments were correct. The appellant accepted VAT was underpaid and did not dispute the amounts, leaving no arguable case. The appeal was struck out as having no reasonable prospect of success.

Citation
[2018] UKFTT 6
Parties
Appellant: David James Smith; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
03 January 2018
Procedural Posture
Tax Appeal / Application for Witness Summons, Disclosure, and Subsequent Strike Out of Appeal
Outcome
Appeal struck out
Legal Topics
VAT Flat Rate Scheme, Disclosure of Evidence, Witness Summons, Jurisdiction of Tribunal, Strike Out Applications
Tax Law Tribunal Procedure VAT Flat Rate Scheme Disclosure of Evidence Witness Summons Jurisdiction of Tribunal Strike Out Applications

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Parties

David James Smith

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Application for Witness Summons, Disclosure, and Subsequent Strike Out of Appeal

Legal Issues

  1. 1 Whether the Tribunal should issue witness summons and orders for disclosure as requested by the appellant
  2. 2 Whether the appeal should be struck out for having no reasonable prospect of success

Ratio Decidendi

The Tribunal refused the appellant's applications for witness summons and disclosure because the requested evidence was irrelevant to the only issue within the Tribunal's jurisdiction—whether the VAT assessments were correct. The appellant accepted VAT was underpaid and did not dispute the amounts, leaving no arguable case. The appeal was struck out as having no reasonable prospect of success.

Court Disposition

Appeal struck out

Orders

  • Application for witness summons refused
  • Application for disclosure refused