Scott Joseph Studio Ltd v Revenue and Customs (VAT - INPUT TAX RECLAIM - APPLICATION TO STRIKE OUT IN PART) [2025] UKFTT 1262 (TC) (24 October 2025)

Scott Joseph Studio Ltd v Revenue and Customs (VAT - INPUT TAX RECLAIM - APPLICATION TO STRIKE OUT IN PART) [2025] UKFTT 1262 (TC) (24 October 2025)

The Appellant's claims relating to personal use, zero-rated purchases, and claims lacking VAT invoices or alternative evidence have no realistic prospect of success and are struck out. Regulation 111 does not limit HMRC's assessment powers; the Tribunal's jurisdiction over HMRC's discretion under Regulation 29(2) is supervisory only.

Citation
[2025] UKFTT 1262 (TC)
Parties
Appellant: Scott Joseph Studio Limited; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
24 October 2025
Procedural Posture
VAT Input Tax Appeal / Application to Strike Out in Part
Outcome
Application to strike out in part granted
Legal Topics
VAT, Input Tax Reclaim, Strike Out Application, Tribunal Procedure
Tax Law VAT Input Tax Reclaim Strike Out Application Tribunal Procedure

Case Brief

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Parties

Scott Joseph Studio Limited

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

VAT Input Tax Appeal / Application to Strike Out in Part

Legal Issues

  1. 1 Whether parts of the Appellant's appeal should be struck out under Rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 for having no reasonable prospects of success
  2. 2 Whether Regulation 111 imposes a time limit on HMRC's ability to assess input tax claims
  3. 3 Whether input tax claims relating to personal use, zero-rated purchases, or lacking VAT invoices/alternative evidence can succeed

Ratio Decidendi

The Appellant's claims relating to personal use, zero-rated purchases, and claims lacking VAT invoices or alternative evidence have no realistic prospect of success and are struck out. Regulation 111 does not limit HMRC's assessment powers; the Tribunal's jurisdiction over HMRC's discretion under Regulation 29(2) is supervisory only.

Court Disposition

Application to strike out in part granted

Orders

  • Parts of the Appellant's appeal relating to personal use, zero-rated purchases, and claims lacking VAT invoices or alternative evidence are struck out.