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)

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)

The Tribunal has no jurisdiction to hear the appeal because the Appellant was not notified of the SRN by HMRC and therefore has no right of appeal under section 311B of the Finance Act 2004. The principle of the supremacy of EU law no longer applies to domestic law, and the Appellant's purported EU rights cannot override the relevant statutory provisions. Even if EU law were engaged, there is no evidence of discriminatory restriction of the freedom of movement of capital.

Citation
[2024] UKFTT 271
Parties
Appellant: Oculus Limited; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
27 March 2024
Procedural Posture
Tax Appeal (first Tier Tribunal) / Strike Out Application (preliminary Decision)
Outcome
Appeal struck out for want of jurisdiction.
Legal Topics
Scheme Reference Number (srn) Allocation, DOTAS Regime, Jurisdiction of Tribunal, Right of Appeal Under Finance Act 2004, Supremacy of EU Law Post Brexit, Freedom of Movement of Capital (fmoc), Retained EU Law, Withdrawal Agreement, Trade and Cooperation Agreement
Tax Law European Union Law Administrative Law Scheme Reference Number (srn) Allocation DOTAS Regime Jurisdiction of Tribunal Right of Appeal Under Finance Act 2004 Supremacy of EU Law Post Brexit +4 more

Case Brief

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Parties

Oculus Limited

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / Strike Out Application (preliminary Decision)

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to hear the appeal where the Appellant was not notified of the SRN
  2. 2 Whether the Appellant has a right of appeal under section 311B of the Finance Act 2004
  3. 3 Whether EU law, specifically the Freedom of Movement of Capital, overrides domestic legislation post-Brexit

Ratio Decidendi

The Tribunal has no jurisdiction to hear the appeal because the Appellant was not notified of the SRN by HMRC and therefore has no right of appeal under section 311B of the Finance Act 2004. The principle of the supremacy of EU law no longer applies to domestic law, and the Appellant's purported EU rights cannot override the relevant statutory provisions. Even if EU law were engaged, there is no evidence of discriminatory restriction of the freedom of movement of capital.

Court Disposition

Appeal struck out for want of jurisdiction.

Orders

  • The appeal is struck out.