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 hear the appeal because the obligation to file VAT returns online arises directly from legislation and not from any decision by HMRC; s 83(1)(zc) VATA 1994 limits appeals to HMRC decisions, and neither the ECHR nor the EU Charter can confer jurisdiction where statute does not.

Citation
[2013] UKFTT 524 (TC)
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

Case Brief

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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 online VAT filing requirements
  2. 2 Whether the European Convention on Human Rights or EU Charter grants a right of appeal in this context

Ratio Decidendi

The Tribunal has no jurisdiction to hear the appeal because the obligation to file VAT returns online arises directly from legislation and not from any decision by HMRC; s 83(1)(zc) VATA 1994 limits appeals to HMRC decisions, and neither the ECHR nor the EU Charter can confer jurisdiction where statute does not.

Court Disposition

Appeal struck out for lack of jurisdiction

Orders

  • Appeal struck out under Rule 8(2)(a)
  • Right to apply for permission to appeal within 56 days pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009