Enviroengineering Ltd v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 122 (TC) (19 February 2016)

Enviroengineering Ltd v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 122 (TC) (19 February 2016)

HMRC did not act unreasonably in defending or conducting the proceedings; the delays were attributable to the dissolution and subsequent restoration of the appellant company, not to HMRC’s conduct. The Tribunal has no jurisdiction to award interest in the absence of a statutory right or an appealable refusal to pay interest under the VAT Act 1994.

Citation
[2016] UKFTT 122
Parties
Appellant: Enviroengineering Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
19 February 2016
Procedural Posture
Application for Costs and Interest in VAT Appeal / Post Appeal, Application for Costs and Interest After Substantive Resolution
Outcome
Application for costs and interest refused
Legal Topics
VAT Appeals, Costs Applications, Interest on Tax Repayments, Unreasonable Conduct in Proceedings
Tax Law Tribunal Procedure VAT Appeals Costs Applications Interest on Tax Repayments Unreasonable Conduct in Proceedings

Case Brief

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Parties

Enviroengineering Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Application for Costs and Interest in VAT Appeal / Post Appeal, Application for Costs and Interest After Substantive Resolution

Legal Issues

  1. 1 Whether HMRC acted unreasonably in defending or conducting the proceedings under rule 10(1)(b) of the FTT Rules
  2. 2 Whether the Tribunal has jurisdiction to award costs or interest in these circumstances

Ratio Decidendi

HMRC did not act unreasonably in defending or conducting the proceedings; the delays were attributable to the dissolution and subsequent restoration of the appellant company, not to HMRC’s conduct. The Tribunal has no jurisdiction to award interest in the absence of a statutory right or an appealable refusal to pay interest under the VAT Act 1994.

Court Disposition

Application for costs and interest refused

Orders

  • Enviroengineering’s application for costs is refused
  • Enviroengineering’s application for interest is refused