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. The statutory scheme does not provide for VAT refunds for the construction of caravans, and the only remedy for the appellant would be by way of judicial review, not through the Tribunal.

Citation
[2024] UKFTT 773
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 DIY Refund Scheme Appeal / Strike Out Application and Decision
Outcome
Appeal struck out for want of jurisdiction
Legal Topics
VAT Refund Scheme, Legitimate Expectation, Jurisdiction of First Tier Tribunal, Public Law Grounds in Tax Appeals
Tax Law Administrative Law VAT Refund Scheme Legitimate Expectation Jurisdiction of First Tier Tribunal Public Law Grounds in Tax Appeals

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Parties

Gregory Sewell

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

VAT DIY Refund Scheme Appeal / Strike Out Application and Decision

Legal Issues

  1. 1 Whether the First-tier Tribunal has jurisdiction to consider appeals based on legitimate expectation or incorrect advice from HMRC regarding VAT refund eligibility for static caravans
  2. 2 Whether the construction of a static caravan qualifies under the VAT DIY refund scheme

Ratio Decidendi

The Tribunal lacks jurisdiction to consider appeals based solely on public law grounds such as legitimate expectation or incorrect advice from HMRC. The statutory scheme does not provide for VAT refunds for the construction of caravans, and the only remedy for the appellant would be by way of judicial review, not through the Tribunal.

Court Disposition

Appeal struck out for want of jurisdiction

Orders

  • The appeal is struck out.