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 meet deadlines and an order was made debarring them unless they complied. They did not. They then challenged their exclusion.
Judges:
Moore-Bisk VP CA LJ, Richards LJ, Ser Ernest Ryder SPT
Citations:
[2016] EWCA Civ 121, [2016] 3 All ER 245, [2016] BVC 9, [2016] STC 841, [2016] STI 516, [2016] WLR(D) 114, [2016] 1 WLR 1915
Links:
Statutes:
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 8
Jurisdiction:
England and Wales
Citing:
At FTTTx – BPP 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 UTTC – Revenue 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 . .
Cited – Mitchell 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 . .
Cited by:
At CA – 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 . .
Lists of cited by and citing cases may be incomplete.
VAT, Education
Updated: 31 August 2022; Ref: scu.560443