V-Com (Worldwide) Ltd v Revenue and Customs (PROCEDURE - application to strike out appeal - test to establish reasonable prospects of success) [2024] UKFTT 368 (TC) (01 May 2024)

V-Com (Worldwide) Ltd v Revenue and Customs (PROCEDURE - application to strike out appeal - test to establish reasonable prospects of success) [2024] UKFTT 368 (TC) (01 May 2024)

The Tribunal found that the Appellant was not ambushed by HMRC's Skeleton Argument, as the grounds for refusal and the exercise of discretion under regulation 29 were always clear. The Appellant's grounds of appeal and correspondence sufficiently raised the challenge to HMRC's discretion. However, the Appellant...

Source-derived case information.

Citation
[2024] UKFTT 368
Parties
Appellant: V-Com (Worldwide) Ltd; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
01 May 2024
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Preliminary Application to Strike Out Appeal Under Rule 8(3)(c) of the Tribunal Procedure (first Tier Tribunal) (tax Chamber) Rules 2009
Outcome
Application to strike out appeal granted; appeal dismissed.
Legal Topics
VAT Input Tax Deduction, Strike Out Applications, Supervisory Jurisdiction, Alternative Evidence Under VAT Regulations, Pleading Requirements
Tax Law Administrative Law Civil Procedure VAT Input Tax Deduction Strike Out Applications Supervisory Jurisdiction Alternative Evidence Under VAT Regulations Pleading Requirements

Source-derived case record

Summary, issues, holding and outcome

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Parties

V-Com (Worldwide) Ltd

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / Preliminary Application to Strike Out Appeal Under Rule 8(3)(c) of the Tribunal Procedure (first Tier Tribunal) (tax Chamber) Rules 2009

Legal Issues

  1. 1 Whether the appeal has no reasonable prospects of success under rule 8(3)(c) of the Procedure Rules
  2. 2 Whether HMRC's exercise of discretion under regulation 29 of the VAT Regulations was unreasonable
  3. 3 Whether the Appellant was ambushed by a change in HMRC's case in the Skeleton Argument

Ratio Decidendi

The Tribunal found that the Appellant was not ambushed by HMRC's Skeleton Argument, as the grounds for refusal and the exercise of discretion under regulation 29 were always clear. The Appellant's grounds of appeal and correspondence sufficiently raised the challenge to HMRC's discretion. However, the Appellant failed to demonstrate a realistic prospect of success in showing that HMRC's decision not to accept the alternative evidence was unreasonable. The appeal was therefore struck out as having no reasonable prospect of success.

Court Disposition

Application to strike out appeal granted; appeal dismissed.

Orders

  • The Appellant's appeal is struck out under rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.
  • No further directions for case management are required.