BPP Holdings Ltd and Others v Revenue and Customs: SC 26 Jul 2017

The Revenue had challenged a decision by the FTTTx to bar it from defending an appeal as to VAT liability. It had failed first to meet procedural time limits and on the issue of an unless order had failed to comply. The Revenue challenged the ability of the FTTTx to debar it from defending.
Held: The revenue’s appeal failed. The FTTTx faced a difficult binary choice, a draconian barring or allowing the Revenue to escape its failures: ‘I do not consider that it was on the wrong side of the line, given the combination of the nature and extent of HMRC’s failure to reply to BPP’s request, the length of the delay in rectifying the failure and the length of the consequential delay to the proceedings, the absence of any remedy to compensate BPP for the delay, and the absence of any explanation or excuse for the failure, coupled with the existence of other failures by HMRC to comply with directions.’
Lord Neuberger, President, Lord Clarke, Lord Sumption, Lord Reed, Lord Hodge
[2017] UKSC 55, [2017] 1 WLR 2945, [2017] STC 1655, [2017] BVC 36, [2017] 4 All ER 756, [2017] STI 1742, UKSC 2016/0069
Bailii, Bailii Summary, SC, SC Summary, SC Summary Video, SC 20170627 am video
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 8
England and Wales
At FTTTxBPP University College of Professional Studies v Revenue and Customs FTTTx 1-Jul-2014
FTTTx HMRC directed to provide further and better particulars – unless order breached – whether HMRC should be barred – whether Mitchell applies – HMRC barred. . .
At UTTCRevenue and Customs v BPP Holdings Ltd and Others UTTC 3-Oct-2014
PROCEDURE – HMRC barred from further participation – FTT rule 8 – whether FTT applied correct principles – no – whether FTT’s decision outside reasonable exercise of judicial discretion – yes – decision set aside and remade – no barring order . .
At CABPP Holdings v Revenue and Customs CA 1-Mar-2016
HMRC had been debarred from further participation in the proceedings. BPP provided training courses, and the issue was as to the chargeability to VAT of books supplied between companies in the group. In the proceedings, HMRC repeatedly failed to . .
CitedMitchell MP v News Group Newspapers Ltd CA 27-Nov-2013
(Practice Note) The claimant brought defamation proceedings against the defendant newspaper. His solicitors had failed to file his costs budget as required, and the claimant now appealed against an order under the new Rule 3.9, restricting very . .
CitedWalbrook Trustee (Jersey) Ltd and others v Fattal and others CA 11-Mar-2008
Applications between consortium members as to management of apartment block.
Lawrence Collins LJ said: ‘ . . an appellate court should not interfere with case management decisions by a judge who has applied the correct principles and who has . .
CitedMucelli v Government of Albania (Criminal Appeal From Her Majesty’s High Court of Justice) HL 21-Jan-2009
The House was asked whether someone who wished to appeal against an extradition order had an obligation also to serve his appellant’s notice on the respondent within the seven days limit, and whether the period was capable of extension by the court. . .
CitedJones v First Tier Tribunal and Another SC 17-Apr-2013
The claimant had been injured when a lorry driver swerved to avoid hitting a man who stood in his path. He said that the deceased’s act of suicide amounted to an offence of violence under the 1861 Act so as to bring his own claim within the 2001 . .
CitedDenton and Others v TH White Ltd and Others CA 4-Jul-2014
(De Laval Ltd, Part 20 defendant) (Practice Note) Several parties applied for relief from sanctions, having been refused at first instance:
Held: The court identified a three stage process. It should first calculate the seriousness and or . .
CitedThevarajah v Riordan and Others SC 16-Dec-2015
The defendants had failed to comply with an ‘unless’ order requiring disclosure, and had been first debarred from defending the cases as to liability. They applied to a second judge who granted relief from sanctions after new solicitors had complied . .
CitedHysaj v Secretary of State for The Home Department CA 16-Dec-2014
Applications for extensions of time to file an appeal should be taken the same as for applications for relief from sanctions, and should attract the same rigorous approach. There is no good reason to have a different approach for public law cases. . .
CitedPrince Abdulaziz v Apex Global Management Ltd and Another SC 26-Nov-2014
The appellant was involved in very substantial litigation with the respondents. As a member of the Saudi Royal family he said that by convention he was not allowed to sign a witness statement, and appealed inter alia against orders requiring him to . .

These lists may be incomplete.
Updated: 03 March 2021; Ref: scu.591174