Ulster Metals Refining Ltd v Revenue & Customs (VAT - APPEALS : Applications generally) [2019] UKFTT 385 (TC) (13 June 2019)

Ulster Metals Refining Ltd v Revenue & Customs (VAT - APPEALS : Applications generally) [2019] UKFTT 385 (TC) (13 June 2019)

The Court of Appeal's order remitted the entire dispute to a differently constituted First-tier Tribunal for rehearing, setting aside the previous FTT decision. As there is no extant binding decision, doctrines of res judicata and issue estoppel do not apply. The process now unfolding is that ordered by the Court of Appeal, and cannot constitute an abuse of process. The application to strike out parts of HMRC's Further Amended Statement of Case or bar HMRC from advancing evidence is dismissed.

Citation
[2019] UKFTT 385
Parties
Appellant: Ulster Metal Refiners Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
13 June 2019
Procedural Posture
VAT Appeal / Application to Strike Out Parts of Hmrc's Further Amended Statement of Case And/or Bar HMRC From Advancing Evidence; Post Remittal From Court of Appeal
Outcome
Application dismissed
Legal Topics
Value Added Tax (vat), Input Tax Deduction, Res Judicata, Issue Estoppel, Abuse of Process, Procedural Fairness, Remittal for Rehearing
Tax Law Civil Procedure Value Added Tax (vat) Input Tax Deduction Res Judicata Issue Estoppel Abuse of Process Procedural Fairness +1 more

Case Brief

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Parties

Ulster Metal Refiners Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Appeal / Application to Strike Out Parts of Hmrc's Further Amended Statement of Case And/or Bar HMRC From Advancing Evidence; Post Remittal From Court of Appeal

Legal Issues

  1. 1 Whether HMRC is barred by res judicata or issue estoppel from advancing parts of its case in the rehearing
  2. 2 Whether HMRC's conduct constitutes an abuse of process in the context of the remitted rehearing
  3. 3 Scope of the rehearing ordered by the Court of Appeal of Northern Ireland

Ratio Decidendi

The Court of Appeal's order remitted the entire dispute to a differently constituted First-tier Tribunal for rehearing, setting aside the previous FTT decision. As there is no extant binding decision, doctrines of res judicata and issue estoppel do not apply. The process now unfolding is that ordered by the Court of Appeal, and cannot constitute an abuse of process. The application to strike out parts of HMRC's Further Amended Statement of Case or bar HMRC from advancing evidence is dismissed.

Court Disposition

Application dismissed

Orders

  • Application to strike out paragraphs of HMRC's Further Amended Statement of Case and/or bar HMRC from advancing evidence is dismissed.
  • Application for stay of proceedings is refused.