Jumbogate Ltd v Revenue & Customs [2015] UKFTT 64 (TC) (10 February 2015)

Jumbogate Ltd v Revenue & Customs [2015] UKFTT 64 (TC) (10 February 2015)

The Tribunal has power under Rule 5(2) to set aside a strike out direction made under Rule 8(3)(c), as Rule 8(5) does not expressly exclude this. The appeal should be reinstated because the strike out resulted from a misunderstanding by the appellant, the appeal is arguable, the prejudice to the appellant would be severe if not reinstated, and the appellant is now professionally represented.

Citation
[2015] UKFTT 64 (TC)
Parties
Appellant: Jumbogate Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
10 February 2015
Procedural Posture
Tax Appeal / Application to Set Aside Strike Out and Reinstate Appeal
Outcome
Strike out direction set aside; appeal reinstated.
Legal Topics
Tribunal Procedure, Strike Out, Reinstatement of Appeal, Case Management Powers
Tax Law Administrative Law Tribunal Procedure Strike Out Reinstatement of Appeal Case Management Powers

Case Brief

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Parties

Jumbogate Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Application to Set Aside Strike Out and Reinstate Appeal

Legal Issues

  1. 1 Does the Tribunal have power to reinstate an appeal struck out under Rule 8(3)(c)?
  2. 2 Should the appeal be reinstated given the circumstances?

Ratio Decidendi

The Tribunal has power under Rule 5(2) to set aside a strike out direction made under Rule 8(3)(c), as Rule 8(5) does not expressly exclude this. The appeal should be reinstated because the strike out resulted from a misunderstanding by the appellant, the appeal is arguable, the prejudice to the appellant would be severe if not reinstated, and the appellant is now professionally represented.

Court Disposition

Strike out direction set aside; appeal reinstated.

Orders

  • Strike out direction is set aside.
  • Jumbogate’s appeal is reinstated.