Sewell v Revenue and Customs (VAT - DIY refund scheme) [2024] UKFTT 773 (TC) (22 August 2024)

Sewell v Revenue and Customs (VAT - DIY refund scheme) [2024] UKFTT 773 (TC) (22 August 2024)

The Tribunal lacks jurisdiction to consider appeals based solely on public law grounds such as legitimate expectation or incorrect advice from HMRC, where the statutory scheme does not provide for such discretion. The appellant's claim for a VAT refund for the construction of a static caravan falls outside the scope of the DIY refund scheme, and the Tribunal must strike out the appeal for want of jurisdiction.

Citation
[2024] UKFTT 773 (TC)
Parties
Appellant: Gregory Sewell; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 August 2024
Procedural Posture
VAT Refund Appeal (diy Refund Scheme) / Strike Out Application and Decision
Outcome
Appeal struck out for want of jurisdiction.
Legal Topics
VAT DIY Refund Scheme, Legitimate Expectation, Jurisdiction of First Tier Tribunal, Public Law Grounds in Tax Appeals
Tax Law Administrative Law VAT DIY Refund Scheme Legitimate Expectation Jurisdiction of First Tier Tribunal Public Law Grounds in Tax Appeals

Case Brief

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Parties

Gregory Sewell

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

VAT Refund Appeal (diy Refund Scheme) / Strike Out Application and Decision

Legal Issues

  1. 1 Whether the First-tier Tribunal has jurisdiction to consider an appeal based on incorrect advice from HMRC regarding VAT refund eligibility for a static caravan under the DIY refund scheme
  2. 2 Whether the construction of a static caravan qualifies for a VAT refund under section 35 VATA 1994

Ratio Decidendi

The Tribunal lacks jurisdiction to consider appeals based solely on public law grounds such as legitimate expectation or incorrect advice from HMRC, where the statutory scheme does not provide for such discretion. The appellant's claim for a VAT refund for the construction of a static caravan falls outside the scope of the DIY refund scheme, and the Tribunal must strike out the appeal for want of jurisdiction.

Court Disposition

Appeal struck out for want of jurisdiction.

Orders

  • The appeal is struck out.