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 matter to a differently constituted First-tier Tribunal for rehearing. As the previous FTT decision was set aside, there is no binding adjudication to support res judicata or issue estoppel, and no abuse of process in HMRC advancing its case. The application to strike out parts of HMRC's Further Amended Statement of Case or to bar HMRC from advancing evidence is dismissed.

Citation
[2019] UKFTT 385 (TC)
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

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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 its case as set out in the Further Amended Statement of Case
  2. 2 Whether HMRC's conduct constitutes an abuse of process
  3. 3 Scope of the rehearing following remittal by the Court of Appeal

Ratio Decidendi

The Court of Appeal's order remitted the entire matter to a differently constituted First-tier Tribunal for rehearing. As the previous FTT decision was set aside, there is no binding adjudication to support res judicata or issue estoppel, and no abuse of process in HMRC advancing its case. The application to strike out parts of HMRC's Further Amended Statement of Case or to 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.