First Class Communications Ltd v Revenue & Customs [2013] UKFTT 342 (TC) (09 May 2013)

First Class Communications Ltd v Revenue & Customs [2013] UKFTT 342 (TC) (09 May 2013)

The Tribunal admitted the evidence from the invoice appeal into the Kittel appeal and allowed consolidation of the appeals because the evidence is relevant, there is no significant procedural prejudice to the appellant, and consolidation avoids inconsistent findings, saves time and costs, and is convenient for witnesses. Delay alone is not a sufficient reason to exclude evidence or refuse consolidation.

Citation
[2013] UKFTT 342 (TC)
Parties
Appellant: First Class Communications Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
09 May 2013
Procedural Posture
Tax Appeal / Procedural Applications Prior to Substantive Hearing
Outcome
Applications allowed
Legal Topics
VAT Input Tax Denial, MTIC Fraud, Consolidation of Appeals, Admission of Evidence, Procedural Fairness
Tax Law Civil Procedure VAT Input Tax Denial MTIC Fraud Consolidation of Appeals Admission of Evidence Procedural Fairness

Case Brief

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Parties

First Class Communications Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Procedural Applications Prior to Substantive Hearing

Legal Issues

  1. 1 Whether evidence from the 'invoice' appeal should be admitted into the 'Kittel' appeal
  2. 2 Whether the two appeals should be consolidated
  3. 3 Whether the appellant suffers procedural prejudice from late applications

Ratio Decidendi

The Tribunal admitted the evidence from the invoice appeal into the Kittel appeal and allowed consolidation of the appeals because the evidence is relevant, there is no significant procedural prejudice to the appellant, and consolidation avoids inconsistent findings, saves time and costs, and is convenient for witnesses. Delay alone is not a sufficient reason to exclude evidence or refuse consolidation.

Court Disposition

Applications allowed

Orders

  • HMRC's application to admit evidence from the invoice appeal into the Kittel appeal is allowed, subject to formal notification of the new allegation within 7 days.
  • All evidence served by the appellant in response to the admitted witness statements is also admitted in the Kittel appeal.