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) were satisfied: the evidence and hearing length were not out of the ordinary for VAT input tax appeals; the legal issues, while important to the parties, were not complex or novel in the context of tax law; and the financial sum at issue was not large by tribunal standards....

Source-derived case information.

Citation
[2015] UKFTT 474 (TC)
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 Categorisation / Interlocutory Application for Re Allocation as Complex Case
Outcome
Application for re-allocation as Complex case refused.
Legal Topics
Tribunal Categorisation, Input Tax Deduction, Credit Notes, Jurisdiction of Tribunal, Complex Case Criteria
Tax Law VAT Tribunal Categorisation Input Tax Deduction Credit Notes Jurisdiction of Tribunal Complex Case Criteria

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Parties

JSM Construction Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Input Tax Appeal; Application for Re Categorisation / Interlocutory 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 case involves lengthy or complex evidence or a lengthy hearing
  3. 3 Whether the case involves a complex or important principle or issue

Ratio Decidendi

None of the criteria in rule 23(4) were satisfied: the evidence and hearing length were not out of the ordinary for VAT input tax appeals; the legal issues, while important to the parties, were not complex or novel in the context of tax law; and the financial sum at issue was not large by tribunal standards. Therefore, the application for re-allocation as a Complex case was refused.

Court Disposition

Application for re-allocation as Complex case refused.

Orders

  • The appeal will proceed as a Standard case.