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 appeal was dismissed because the Appellant failed to show that HMRC's exercise of discretion under regulation 29 was unreasonable or unlawful, and the evidence did not establish a realistic prospect of success. The Tribunal found that the Appellant was not ambushed by HMRC's Skeleton Argument, as the grounds for refusal and the nature of the dispute were clear throughout the proceedings.

Citation
[2024] UKFTT 368 (TC)
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

Case Brief

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)
  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 appeal was dismissed because the Appellant failed to show that HMRC's exercise of discretion under regulation 29 was unreasonable or unlawful, and the evidence did not establish a realistic prospect of success. The Tribunal found that the Appellant was not ambushed by HMRC's Skeleton Argument, as the grounds for refusal and the nature of the dispute were clear throughout the proceedings.

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; proceedings concluded.