Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application) [2021] UKFTT 345 (TC) (07 May 2021)

Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application) [2021] UKFTT 345 (TC) (07 May 2021)

The Tribunal found that HMRC did not abuse process by raising the jurisdictional objection when they did, as jurisdiction can be raised at any stage. The Tribunal is a UK-wide body with judicial knowledge of Scots law, so expert evidence on Scots law is not admissible at this stage. HMRC complied with directions, and there was no basis to bar them from arguing the title and interest issue. The costs application was refused for non-compliance with procedural requirements.

Citation
[2021] UKFTT 345
Parties
Appellant: Spring Capital Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
07 May 2021
Procedural Posture
Tax Appeal / Preliminary Hearing on Strike Out, Barring, and Costs Applications
Outcome
All applications refused
Legal Topics
Strike Out Applications, Jurisdiction of Tribunal, Judicial Knowledge of Scots Law, Barring Applications, Costs Applications
Tax Law Civil Procedure Strike Out Applications Jurisdiction of Tribunal Judicial Knowledge of Scots Law Barring Applications Costs Applications

Case Brief

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Parties

Spring Capital Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Preliminary Hearing on Strike Out, Barring, and Costs Applications

Legal Issues

  1. 1 Whether HMRC's objection to the appellant's reliance on the 2010 Undertaking is an abuse of process
  2. 2 Whether the Tribunal has jurisdiction to enforce the Undertaking
  3. 3 Whether Scots law is a matter of judicial knowledge in the Tribunal or requires expert evidence

Ratio Decidendi

The Tribunal found that HMRC did not abuse process by raising the jurisdictional objection when they did, as jurisdiction can be raised at any stage. The Tribunal is a UK-wide body with judicial knowledge of Scots law, so expert evidence on Scots law is not admissible at this stage. HMRC complied with directions, and there was no basis to bar them from arguing the title and interest issue. The costs application was refused for non-compliance with procedural requirements.

Court Disposition

All applications refused

Orders

  • Strike out application refused
  • Barring application refused