Oculus Ltd v Revenue And Customs (Scheme Reference Number - Maltese company - strike out application - European law not applicable) (Rev1) [2024] UKFTT 271 (TC) (27 March 2024)

Parties

Procedural Posture

Strike Out Application (tax Appeal) / Preliminary Decision on Jurisdiction

Legal Issues

1. 1 Whether the Tribunal has jurisdiction to hear the appeal by Oculus Limited against the allocation of a Scheme Reference Number (SRN)
2. 2 Whether European law, specifically the Freedom of Movement of Capital, overrides domestic legislation on appeal rights
3. 3 Whether the Appellant has a right of appeal under section 311B of the Finance Act 2004

Ratio Decidendi

The Tribunal has no jurisdiction to hear the appeal because Oculus Limited was not notified of the Scheme Reference Number by HMRC and therefore does not have a right of appeal under section 311B FA 2004. The principle of the supremacy of EU law no longer applies to domestic law, so the Appellant's purported EU rights cannot override the statutory provisions governing appeal rights.

Court Disposition

Appeal struck out

Orders

• Appeal by Oculus Limited is struck out for lack of jurisdiction
• Right to apply for permission to appeal within 56 days under Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009