JSM Construction Ltd v Revenue and Customs (VAT - INPUT TAX : Evidence for claim) [2016] UKFTT 163 (TC) (08 March 2016)

JSM Construction Ltd v Revenue and Customs (VAT - INPUT TAX : Evidence for claim) [2016] UKFTT 163 (TC) (08 March 2016)

The Tribunal refused to strike out the appeal, finding that while there were issues with the preparation and use of the witness statement, these did not pervade the case to such an extent as to prevent a fair hearing. The Tribunal allowed the Respondents to amend their Statement of Case and file new witness statements, and granted the Appellant's application for an adjournment to respond to the new case.

Citation
[2016] UKFTT 163
Parties
Appellant: JSM Construction Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 March 2016
Procedural Posture
VAT Appeal / Preliminary Applications on Strike Out, Amendment of Statement of Case, and Adjournment
Outcome
Strike out application refused; applications to amend Statement of Case, file new witness statements, and adjourn proceedings all allowed.
Legal Topics
VAT, Input Tax, Tribunal Procedure, Evidence, Strike Out Applications
Tax Law VAT Input Tax Tribunal Procedure Evidence Strike Out Applications

Case Brief

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Parties

JSM Construction Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / Preliminary Applications on Strike Out, Amendment of Statement of Case, and Adjournment

Legal Issues

  1. 1 Whether the Appellant's appeal should be struck out for relying on an allegedly false witness statement
  2. 2 Whether the Respondents should be permitted to amend their Statement of Case and file additional witness statements
  3. 3 Whether the proceedings should be adjourned to allow the Appellant to respond to the new case

Ratio Decidendi

The Tribunal refused to strike out the appeal, finding that while there were issues with the preparation and use of the witness statement, these did not pervade the case to such an extent as to prevent a fair hearing. The Tribunal allowed the Respondents to amend their Statement of Case and file new witness statements, and granted the Appellant's application for an adjournment to respond to the new case.

Court Disposition

Strike out application refused; applications to amend Statement of Case, file new witness statements, and adjourn proceedings all allowed.

Orders

  • Strike out application refused
  • Respondents permitted to file new Statement of Case and witness statements