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Strikeout application
Strikeout application
HMRC applied to strike out the appeal on the following grounds:
the Tribunal has no jurisdiction to consider the appeal given the provisions of s16(3) Finance Act (FA) 1994;
the Tribunal has no jurisdiction to grant the relief sought in the Notice of Appeal;
the ‘legitimate expectation’ ground put forward by the appellant has no reasonable prospect of success.
the appellant’s ground of appeal that is an ‘eligible claimant’ within the meaning of Regulation 6 of the Drawback Regulations has no reasonable prospect of success;
BSS argued that (4) above was abusive, and that HMRC should not be permitted to contend that BSS was not an eligible claimant, given their earlier statements in submissions at previous tribunal hearings and also the contents of correspondence between the parties.