Greencyc Ltd v Revenue & Customs (PROCEDURE - application for order to comply with Fairford Directions in MTIC appeals after repeated failures) [2021] UKFTT 332 (TC) (10 September 2021)

Greencyc Ltd v Revenue & Customs (PROCEDURE - application for order to comply with Fairford Directions in MTIC appeals after repeated failures) [2021] UKFTT 332 (TC) (10 September 2021)

The Tribunal refused Greencyc's application for further disclosure, holding that the requested material was not proportionate or relevant given the burden of proof on HMRC and the disclosure already made. The Tribunal granted HMRC's application for an amended Notice of Issues, confirming the necessity of compliance...

Source-derived case information.

Citation
[2021] UKFTT 332 (TC)
Parties
Appellant: Greencyc Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 September 2021
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Interlocutory Decision on Applications for Amended Notice of Issues and Disclosure
Outcome
HMRC's application for an amended Notice of Issues granted; Greencyc's application for further disclosure refused.
Legal Topics
MTIC Fraud, Kittel Test, Disclosure, Case Management, Burden of Proof, VAT Input Tax Deduction
Tax Law Civil Procedure MTIC Fraud Kittel Test Disclosure Case Management Burden of Proof VAT Input Tax Deduction

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Parties

Greencyc Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / Interlocutory Decision on Applications for Amended Notice of Issues and Disclosure

Legal Issues

  1. 1 Whether further disclosure by HMRC is required under Tribunal Rules
  2. 2 Whether Greencyc must provide an amended Notice of Issues in compliance with Fairford Directions

Ratio Decidendi

The Tribunal refused Greencyc's application for further disclosure, holding that the requested material was not proportionate or relevant given the burden of proof on HMRC and the disclosure already made. The Tribunal granted HMRC's application for an amended Notice of Issues, confirming the necessity of compliance with Fairford Directions for efficient case management.

Court Disposition

HMRC's application for an amended Notice of Issues granted; Greencyc's application for further disclosure refused.

Orders

  • Greencyc to provide an amended Notice of Issues in compliance with Fairford Directions.
  • No order for further disclosure by HMRC.