![UT/2024/000070 - [2025] UKUT 00210 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
Heading
Neutral Citation: [2025] UKUT 00210 (TCC)
Case Number: UT/2024/000070
UPPER TRIBUNAL
(Tax and Chancery Chamber)
Rolls Building, London
VAT – VAT Notice 725 – whether FTT erred in law in concluding trader held insufficient evidence of removal - no - appeal dismissed
Heard on: 24 and 25 March 2025
Judgment date: 27 June 2025
Before
JUDGE SWAMI RAGHAVAN
JUDGE MARK BALDWIN
Between
H RIPLEY & CO LIMITED
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: David Southern KC, instructed by Plummer Parsons
For the Respondents: Aparna Rao, Counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs
DECISION
- Heading
- Introduction
- law
- Background and FTT Decision
- Grounds of appeal
- Ground 2 – failure to draw the only reasonable conclusion from the evidence
- Appellant’s Ground of Appeal
- Discussion
- Ground 3 – erroneous evidential standard – reliance on Griffiths v TUI in Court of Appeal – which was overturned in Supreme Court
- Ground 4 – FTT wrongly relied on terms of VAT Notice 725 to exclude P&O boarding cards and other supplementary evidence
- Discussion on Ground 4
- Ground 5 - failure to apply EU law
- Ground 6 – Failure to find evidence of commercial system
- Ground 1 – unacceptable delay
- Conclusions