Ellis v Revenue and Customs (VAT - company suspected of facilitating fraud - appeal by company against de-registration) [2023] UKFTT 388 (TC) (24 April 2023)

Ellis v Revenue and Customs (VAT - company suspected of facilitating fraud - appeal by company against de-registration) [2023] UKFTT 388 (TC) (24 April 2023)

The Respondents' late witness statements are admitted as their exclusion would be disproportionately prejudicial to the Respondents and not unduly prejudicial to the Appellant, provided future compliance is enforced by an Unless Order. The Appellant is entitled to further information on penalty calculation and end...

Source-derived case information.

Citation
[2023] UKFTT 388
Parties
Appellant: Giles Ellis; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
24 April 2023
Procedural Posture
Tax Tribunal Appeal / Interlocutory Applications Prior to Substantive Hearing
Outcome
Applications determined: Respondents' application for late admission of evidence allowed with Unless Order; Appellant's application for information allowed in part, dismissed as to document disclosure.
Legal Topics
VAT, Personal Liability Notice, Penalty Assessment, Disclosure, Admission of Evidence, Case Management
Tax Law Tribunal Procedure VAT Personal Liability Notice Penalty Assessment Disclosure Admission of Evidence Case Management

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Parties

Giles Ellis

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Tribunal Appeal / Interlocutory Applications Prior to Substantive Hearing

Legal Issues

  1. 1 Whether late witness statements by Respondents should be admitted
  2. 2 Whether Appellant is entitled to further information and documents from Respondents

Ratio Decidendi

The Respondents' late witness statements are admitted as their exclusion would be disproportionately prejudicial to the Respondents and not unduly prejudicial to the Appellant, provided future compliance is enforced by an Unless Order. The Appellant is entitled to further information on penalty calculation and end user definition but not to the Insolvency Service report, as it is not relevant to the issues in the proceedings.

Court Disposition

Applications determined: Respondents' application for late admission of evidence allowed with Unless Order; Appellant's application for information allowed in part, dismissed as to document disclosure.

Orders

  • Respondents' seven late witness statements admitted, subject to Unless Order for future compliance.
  • Respondents to provide Appellant with information on penalty calculation and end user definition.