Raptor Commerce LTD v Revenue & Customs [2013] UKFTT 685 (TC) (19 November 2013)

Raptor Commerce LTD v Revenue & Customs [2013] UKFTT 685 (TC) (19 November 2013)

Given the appellant's abandonment of the appeal and the manner in which the case was conducted, an award of expenses to HMRC is appropriate. Mr Fletcher is certified as an expert witness due to his specialist qualifications and relevant evidence.

Citation
[2013] UKFTT 685
Parties
Appellant: Raptor Commerce LTD; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 November 2013
Procedural Posture
Tax Appeal (mtic Fraud) / Application for Expenses and Expert Witness Certification After Appeal Abandoned
Outcome
Application granted
Legal Topics
Expenses, Expert Witness Certification, MTIC Fraud, Abandonment of Appeal
Tax Law Civil Procedure Expenses Expert Witness Certification MTIC Fraud Abandonment of Appeal

Case Brief

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Parties

Raptor Commerce LTD

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal (mtic Fraud) / Application for Expenses and Expert Witness Certification After Appeal Abandoned

Legal Issues

  1. 1 Whether HMRC is entitled to an award of expenses following abandonment of appeal
  2. 2 Whether Mr John Fletcher should be certified as an expert witness

Ratio Decidendi

Given the appellant's abandonment of the appeal and the manner in which the case was conducted, an award of expenses to HMRC is appropriate. Mr Fletcher is certified as an expert witness due to his specialist qualifications and relevant evidence.

Court Disposition

Application granted

Orders

  • Award of expenses in favour of HMRC
  • Certification of Mr John Fletcher as expert witness