Silverdoor Ltd v Revenue & Customs (application for amendment of grounds of appeal) [2020] UKFTT 514 (TC) (31 December 2020)

The Tribunal allowed Silverdoor to amend its grounds of appeal as no prejudice was identified, and issued directions for further pleadings and evidence to clarify factual and legal bases for exemption and penalties.

Citation: [2020] UKFTT 514
Parties: Appellant: Silverdoor Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 31 December 2020
Procedural Posture: Tax Appeal / Application for Amendment of Grounds of Appeal
Outcome: Application to amend grounds of appeal allowed; directions issued for further case management.
Legal Topics: VAT Exemption, Penalties, Amendment of Pleadings, Case Management Directions

Tax Law VAT Exemption Penalties Amendment of Pleadings Case Management Directions

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 5 Party arguments 2 Amounts and remedies 2

Parties

Silverdoor Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application for Amendment of Grounds of Appeal

Legal Issues

1 Whether Silverdoor's card handling services are exempt supplies under Item 1, Group 5, Schedule 9 VATA 1994
2 Whether Silverdoor was careless in not accounting for VAT
3 Whether amendment to grounds of appeal should be permitted

Ratio Decidendi

Court Disposition

Application to amend grounds of appeal allowed; directions issued for further case management.

Orders

Appellant to amend grounds of appeal by 19 January 2021 to set out facts and legal basis for exemption.
HMRC may file amended Statement of Case within 28 days of compliance.