UT (Tax & Chancery) UT/2022/000103 - [2024] UKUT 00183 (TCC)

UT (Tax & Chancery) Case Number: UT/2022/000103

Hearing venue: The Rolls Building

Fetter Lane

London

EC4A 1NL

Judgment date: 20 June 2024

Value Added Tax – withdrawal of an appeal to the FTT against a VAT assessment recovering input tax credit – subsequent claim for repayment of the input tax – application by HMRC to strike out the appeal – whether the FTT erred in finding that HMRC were not estopped from making that application – whether the FTT erred in striking out the appeal on the basis of cause of action estoppel, issue estoppel and abuse of process

Before

MR JUSTICE MICHAEL GREEN

JUDGE JONATHAN CANNAN

Between

TELENT TECHNOLOGY SERVICES LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S

REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Michael Jones KC, instructed by PwC LLP

For the Respondent: Ben Elliott, Counsel, instructed by the General Counsel and Solicitor for His Majesty’s Revenue and Customs

DECISION