Megantic Services Ltd v Revenue & Customs [2013] UKFTT 371 (TC) (25 June 2013)

Megantic Services Ltd v Revenue & Customs [2013] UKFTT 371 (TC) (25 June 2013)

The amendment concerns the same input tax as the original decision and arises from facts already in issue; Megantic had sufficient notice and opportunity to respond; the interests of fairness and justice require allowing HMRC's application to amend.

Source-derived case information.

Citation
[2013] UKFTT 371 (TC)
Parties
Appellant: Megantic Services Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
25 June 2013
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Pre Trial Review; Application to Amend Statement of Case
Outcome
Application to amend statement of case allowed.
Legal Topics
VAT Fraud (mtic), Input Tax Deduction, Amendment of Pleadings, Limitation Periods, Case Management Discretion
Tax Law Civil Procedure VAT Fraud (mtic) Input Tax Deduction Amendment of Pleadings Limitation Periods Case Management Discretion

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Parties

Megantic Services Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / Pre Trial Review; Application to Amend Statement of Case

Legal Issues

  1. 1 Whether HMRC should be permitted to amend its statement of case to introduce a new ground for denying input tax deduction under section 26A VATA 1994
  2. 2 Whether the amendment would cause prejudice to the appellant
  3. 3 Whether the amendment is within the scope of the original dispute and within limitation

Ratio Decidendi

The amendment concerns the same input tax as the original decision and arises from facts already in issue; Megantic had sufficient notice and opportunity to respond; the interests of fairness and justice require allowing HMRC's application to amend.

Court Disposition

Application to amend statement of case allowed.

Orders

  • HMRC permitted to amend its statement of case to include the s 26A VATA 1994 ground.
  • Time for applying for permission to appeal reduced to 21 days from the date of release of this decision.