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Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT/2023/00099 - [2025] UKUT 00013 (TCC)
Fecha: 22-Oct-2024
Heading
UT Neutral citation number: [2025] UKUT 00013 (TCC)
UT (Tax & Chancery) Case Number: UT/2023/00099
Upper Tribunal
(Tax and Chancery Chamber)
Hearing venue: The Rolls Building
London EC4A 1NL
VAT – scope of grounds of appeal to the FTT – whether FTT jurisdiction supervisory or appellate – appeal dismissed
Heard on 22 October 2024
Judgment given on 14 January 2025
Before
JUDGE RUPERT JONES
JUDGE ANNE REDSTON
Between
FS COMMERCIAL LIMITED
Appellant
and
THE COMMISSIONERS FOR
HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Tim Brown, Counsel, instructed by Jurit LLP
For the Respondents: Howard Watkinson, Counsel, instructed by the General Counsel and Solicitor for His Majesty’s Revenue and Customs
DECISION
- Heading
- Introduction
- Background
- The period before the assessments
- HMRC’s letter of 7 January 2019
- Subsequent correspondence regarding provision of evidence
- The assessments
- Further correspondence
- Review decision
- The Appellant’s grounds of appeal to the FTT
- The FTT’s findings and conclusions
- The Law
- European law
- Domestic statute and secondary legislation
- Appeal rights against HMRC’s assessments
- Relevant case law
- FIRST GROUND OF APPEAL
- Appellant’s submissions
- HMRC’s submissions
- The FTT Rules and the case law
- Discussion and conclusion
- SECOND GROUND OF APPEAL
- The case law on jurisdiction
- Petroma
- Boyce
- Scandico
- The Appellant’s submissions
- Discussion and analysis
- The facts
- Application of the law to the facts
- The Gora principle
- The substantive appeal
- Implications
- Conclusions