Pertemps Ltd v Revenue & Customs (PROCEDURE : Other) [2015] UKFTT 512 (TC) (07 October 2015)

Pertemps Ltd v Revenue & Customs (PROCEDURE : Other) [2015] UKFTT 512 (TC) (07 October 2015)

The Tribunal has no jurisdiction to determine grounds of appeal based on HMRC’s collection and management powers or public law arguments such as legitimate expectation. Such matters are outside the scope of s 83 VAT Act 1994 and must be pursued by judicial review. Accordingly, paragraphs 7-25 of the amended grounds of appeal must be struck out under Rule 8(2).

Citation
[2015] UKFTT 512
Parties
Appellant: Pertemps Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
07 October 2015
Procedural Posture
VAT Assessment Appeal / Interlocutory Application for Strike Out of Part of Grounds of Appeal
Outcome
Application granted in part; paragraphs 7-25 of the amended grounds of appeal struck out for want of jurisdiction.
Legal Topics
VAT Assessment, Tribunal Jurisdiction, Strike Out Applications, Public Law Remedies, Collection and Management Powers, Legitimate Expectation
Tax Law Administrative Law Tribunal Procedure VAT Assessment Tribunal Jurisdiction Strike Out Applications Public Law Remedies Collection and Management Powers +1 more

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Parties

Pertemps Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Assessment Appeal / Interlocutory Application for Strike Out of Part of Grounds of Appeal

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to consider grounds based on HMRC's collection and management powers under Schedule 11 VAT Act 1994
  2. 2 Whether paragraphs 7-25 of the amended grounds of appeal should be struck out under Rule 8(2) or 8(3)(c) of the Tribunal Procedure Rules
  3. 3 Whether the grounds assert a public law matter outside the Tribunal’s jurisdiction

Ratio Decidendi

The Tribunal has no jurisdiction to determine grounds of appeal based on HMRC’s collection and management powers or public law arguments such as legitimate expectation. Such matters are outside the scope of s 83 VAT Act 1994 and must be pursued by judicial review. Accordingly, paragraphs 7-25 of the amended grounds of appeal must be struck out under Rule 8(2).

Court Disposition

Application granted in part; paragraphs 7-25 of the amended grounds of appeal struck out for want of jurisdiction.

Orders

  • Paragraphs 7-25 of the amended grounds of appeal are struck out under Rule 8(2) of the Tribunal Procedure Rules.