Scream Wholesale Ltd v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 145 (TC) (19 March 2018)

Scream Wholesale Ltd v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 145 (TC) (19 March 2018)

The appeal was struck out due to the Appellant’s persistent failure to comply with the Tribunal’s unless order to serve witness statements, and because the grounds of appeal did not raise any issue within the Tribunal’s jurisdiction.

Citation
[2018] UKFTT 145 (TC)
Parties
Appellant: Scream Wholesale Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 March 2018
Procedural Posture
VAT Assessment Appeal / Preliminary Issue—application for Strike Out
Outcome
Appeal struck out
Legal Topics
VAT Zero Rating, Tribunal Jurisdiction, Strike Out for Procedural Default, Legitimate Expectation
Tax Law VAT Zero Rating Tribunal Jurisdiction Strike Out for Procedural Default Legitimate Expectation

Case Brief

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Parties

Scream Wholesale Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Assessment Appeal / Preliminary Issue—application for Strike Out

Legal Issues

  1. 1 Whether the appeal should be struck out for failure to comply with an unless order
  2. 2 Whether the grounds of appeal fall within the jurisdiction of the Tribunal

Ratio Decidendi

The appeal was struck out due to the Appellant’s persistent failure to comply with the Tribunal’s unless order to serve witness statements, and because the grounds of appeal did not raise any issue within the Tribunal’s jurisdiction.

Court Disposition

Appeal struck out

Orders

  • The appeal is struck out for failure to comply with an unless order and for lack of jurisdiction.