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 exercise of collection and management powers or public law arguments such as legitimate expectation or abuse of power. Such matters are for judicial review in the Administrative Court, not for determination under s 83 VAT Act 1994. Accordingly, paragraphs 7-25 of the amended grounds of appeal must be struck out under Rule 8(2) as outside the Tribunal’s jurisdiction.

Citation
[2015] UKFTT 512 (TC)
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, Collection and Management Powers, Legitimate Expectation, Public Law Remedies
Tax Law Administrative Law Tribunal Procedure VAT Assessment Tribunal Jurisdiction Strike Out Applications Collection and Management Powers Legitimate Expectation +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 exercise of collection and management powers or public law arguments such as legitimate expectation or abuse of power. Such matters are for judicial review in the Administrative Court, not for determination under s 83 VAT Act 1994. Accordingly, paragraphs 7-25 of the amended grounds of appeal must be struck out under Rule 8(2) as outside the Tribunal’s jurisdiction.

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.