Canterbury Hockey Club and Canterbury Ladies Hockey Club v Customs and Excise: VDT 25 May 2005

VDT APPEAL – Strike-out – Appeal by recipient of supplies – Appellant claims exemption – Supplier withdrew appeal against assessment in respect of those supplies – Appellant as recipient of supplies wishes to contend that supplies are exempt – Whether principles of proportionality require Appellant to show it has a sufficient interest – No – Whether supplier’s withdrawal results in a section 85 agreement binding Appellant – No – Whether abuse of process for Appellant to pursue its appeal – No – Whether doctrine of res judicata prevents Appellant from pursuing its appeal – No – Whether rule 19(3) Tribunals Rules enable the Tribunal to refuse to entertain the appeal unless the supplier is joined – No – Application dismissed

Citations:

[2005] UKVAT V19086

Links:

Bailii

VAT

Updated: 01 July 2022; Ref: scu.228537