Pacific Computers Limited v Revenue & Customs (VALUE ADDED TAX - preliminary issue - application for Tribunal to allow appeal summarily) [2021] UKFTT 88 (TC) (30 March 2021)

Pacific Computers Limited v Revenue & Customs (VALUE ADDED TAX - preliminary issue - application for Tribunal to allow appeal summarily) [2021] UKFTT 88 (TC) (30 March 2021)

The Tribunal found no breach of the Article 47 reasonable time requirement, as the delays were attributable to judicial processes, party conduct, and case complexity, not periods of inactivity or systemic failure. Even if a breach had occurred, summary allowance of the appeal would not be an appropriate remedy unless it was proven, on the balance of probabilities, that the delay would affect the outcome or make a fair hearing impossible, which was not established.

Citation
[2021] UKFTT 88
Parties
Appellant: Pacific Computers Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
30 March 2021
Procedural Posture
VAT Appeal / Preliminary Issue Decision on Summary Allowance of Appeal
Outcome
Application for summary allowance of appeal refused
Legal Topics
Value Added Tax, Right to a Fair Trial, Article 47 EU Charter, Reasonable Time Requirement, Remedies for Procedural Delay
Tax Law European Union Law Human Rights Law Value Added Tax Right to a Fair Trial Article 47 EU Charter Reasonable Time Requirement Remedies for Procedural Delay

Case Brief

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Parties

Pacific Computers Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / Preliminary Issue Decision on Summary Allowance of Appeal

Legal Issues

  1. 1 Whether there was a breach of Article 47 of the Charter of Fundamental Rights of the EU (right to a hearing within a reasonable time)
  2. 2 Whether summary allowance of the appeal is an appropriate remedy for breach of the reasonable time requirement

Ratio Decidendi

The Tribunal found no breach of the Article 47 reasonable time requirement, as the delays were attributable to judicial processes, party conduct, and case complexity, not periods of inactivity or systemic failure. Even if a breach had occurred, summary allowance of the appeal would not be an appropriate remedy unless it was proven, on the balance of probabilities, that the delay would affect the outcome or make a fair hearing impossible, which was not established.

Court Disposition

Application for summary allowance of appeal refused

Orders

  • Appeal to proceed to substantive hearing
  • Parties to keep dates 3 October 2022 to 30 November 2022 free for re-hearing