Le Bistingo Ltd v Revenue & Customs [2013] UKFTT 524 (TC) (02 October 2013)

Le Bistingo Ltd v Revenue & Customs [2013] UKFTT 524 (TC) (02 October 2013)

The Tribunal has no jurisdiction to entertain the appeal because the obligation to file VAT returns online arises directly from legislation and not from any HMRC decision; Article 6 ECHR does not confer jurisdiction in tax disputes, and the Charter of Fundamental Rights does not empower the Tribunal to interpret legislation to grant itself jurisdiction.

Citation
[2013] UKFTT 524
Parties
Appellant: Le Bistingo Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
02 October 2013
Procedural Posture
VAT Appeal / Strike Out Application for Lack of Jurisdiction
Outcome
Appeal struck out for lack of jurisdiction
Legal Topics
VAT Online Filing, Tribunal Jurisdiction, European Convention on Human Rights, Charter of Fundamental Rights of the European Union
Tax Law Human Rights Law VAT Online Filing Tribunal Jurisdiction European Convention on Human Rights Charter of Fundamental Rights of the European Union

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Parties

Le Bistingo Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Appeal / Strike Out Application for Lack of Jurisdiction

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to hear an appeal against HMRC's notification of mandatory online VAT filing
  2. 2 Whether the European Convention on Human Rights or EU Charter confers a right to challenge the legislation in the Tribunal

Ratio Decidendi

The Tribunal has no jurisdiction to entertain the appeal because the obligation to file VAT returns online arises directly from legislation and not from any HMRC decision; Article 6 ECHR does not confer jurisdiction in tax disputes, and the Charter of Fundamental Rights does not empower the Tribunal to interpret legislation to grant itself jurisdiction.

Court Disposition

Appeal struck out for lack of jurisdiction

Orders

  • Appeal is struck out under Rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009