JSM Construction Ltd v Revenue & Customs (PROCEDURE : Other) [2015] UKFTT 474 (TC) (24 September 2015)

JSM Construction Ltd v Revenue & Customs (PROCEDURE : Other) [2015] UKFTT 474 (TC) (24 September 2015)

None of the criteria in rule 23(4) for Complex categorisation are satisfied: the evidence and hearing length are not out of the ordinary, the issues are not complex or important in the context of VAT appeals, and the financial sum is not large compared to the median value of appeals before the tribunal. The application for re-allocation as a Complex case is refused.

Citation
[2015] UKFTT 474
Parties
Appellant: JSM Construction Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
24 September 2015
Procedural Posture
VAT Input Tax Appeal / Application for Re Allocation as Complex Case
Outcome
Application for re-allocation as Complex case refused
Legal Topics
Case Categorisation, Input Tax Deduction, Tribunal Procedure
Tax Law VAT Case Categorisation Input Tax Deduction Tribunal Procedure

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 9 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

JSM Construction Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Input Tax Appeal / Application for Re Allocation as Complex Case

Legal Issues

  1. 1 Whether the appeal should be re-allocated as a Complex case under rule 23(3) and (4) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
  2. 2 Whether the appeal involves lengthy or complex evidence or a lengthy hearing
  3. 3 Whether the appeal involves a complex or important principle or issue

Ratio Decidendi

None of the criteria in rule 23(4) for Complex categorisation are satisfied: the evidence and hearing length are not out of the ordinary, the issues are not complex or important in the context of VAT appeals, and the financial sum is not large compared to the median value of appeals before the tribunal. The application for re-allocation as a Complex case is refused.

Court Disposition

Application for re-allocation as Complex case refused

Orders

  • Appeal to proceed as Standard case
  • Time limit for appealing this decision extended to 56 days after release of substantive appeal decision