Dreams plc v Revenue & Customs [2012] UKFTT 614 (TC) (09 October 2012)

Dreams plc v Revenue & Customs [2012] UKFTT 614 (TC) (09 October 2012)

Although the amount in issue (£5 million) satisfies the 'large financial sum' gateway under rule 23(4)(c), the case is otherwise routine for the Chamber and does not involve lengthy or complex evidence, a lengthy hearing, or a complex or important principle or issue. The appeal is more suitable for allocation to the Standard category. The value alone does not justify allocation to the Complex category.

Citation
[2012] UKFTT 614
Parties
Appellant: Dreams plc; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
09 October 2012
Procedural Posture
Appeal / Application for Allocation to Complex Category Under Tribunal Procedure (first Tier Tribunal) (tax Chamber) Rules 2009, Rule 23
Outcome
Application for allocation to Complex category refused; case allocated to Standard category.
Legal Topics
VAT Classification, Tribunal Case Management, Costs Regime in Tax Appeals, Complex Case Allocation
Tax Law Administrative Law VAT Classification Tribunal Case Management Costs Regime in Tax Appeals Complex Case Allocation

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 3 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Dreams plc

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / Application for Allocation to Complex Category Under Tribunal Procedure (first Tier Tribunal) (tax Chamber) Rules 2009, Rule 23

Legal Issues

  1. 1 Whether the appeal should be allocated to the Complex category under rule 23 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
  2. 2 Whether the case meets the criteria for Complex allocation: lengthy or complex evidence/hearing, complex or important principle/issue, or large financial sum

Ratio Decidendi

Although the amount in issue (£5 million) satisfies the 'large financial sum' gateway under rule 23(4)(c), the case is otherwise routine for the Chamber and does not involve lengthy or complex evidence, a lengthy hearing, or a complex or important principle or issue. The appeal is more suitable for allocation to the Standard category. The value alone does not justify allocation to the Complex category.

Court Disposition

Application for allocation to Complex category refused; case allocated to Standard category.

Orders

  • Appeal to be allocated to the Standard category.