Upper Tribunal Tax and Chancery Chamber

UT/2024/000008 - [2025] UKUT 00100 (TCC)

Fecha: 27-Nov-2024

The Grounds of Appeal

The Grounds of Appeal

36.

HMRC appeal against that decision with the permission of the FTT. Their grounds of appeal are, in summary, as follows:

(1)

Ground 1 – The FTT erred in law in holding that supplies that (a) were not the same or similar to those of a tour operator or travel agent and/or (b) were not shown to be comparable from the typical consumer viewpoint and/or in competition with the supplies of a tour operator or travel agent nonetheless fell within the TOMS by virtue simply of being a form of passenger transport. In so doing, the FTT adopted the wrong approach and/or failed to apply a purposive and/or strict interpretation of the TOMS and/or asked the wrong question and/or misinterpreted relevant case law. The FTT also erred to the extent that it considered that if some minority of Bolt’s supplies came within the TOMS (which is denied), all of Bolt’s supplies could come within the TOMS.

(2)

Ground 1(a) – To the extent the FTT made a finding of comparability/competition, it did so on no evidence or came to an unreasonable assessment of the evidence and one that was not open to it.

(3)

Ground 2: The FTT erred in law in considering that the Advocate General’s opinion in Madgett & Baldwin provided an alternative basis for the FTT’s conclusion.

(4)

Ground 2(a): The FTT ignored and/or misinterpreted key features of Bolt’s mobile ride-hailing supplies and their relevance to determining whether the supplies fell within the TOMS.

(5)

Ground 3: The FTT erred in considering that if a multiplicity of services was needed for supplies to come within the TOMS, that this provided an alternative basis for its conclusion that Bolt’s mobile ride-hailing supplies fell within the TOMS.

(6)

Ground 4: the FTT erred in rejecting HMRC’s alternative positions that Bolt’s mobile ride-hailing supplies were materially altered or ‘in-house’ supplies such as to fall outside the TOMS.

37.

The first five of these grounds (Grounds 1, 1(a), 2, 2(a) and 3) relate to the FTT’s conclusions on the first issue that was before it. The final ground (Ground 4) relates to the FTT’s conclusion on the second issue. We will address them by reference to the issues that were before the FTT.