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
Judge Bishopp
[2014] UKUT 496 (TCC), [2014] BVC 544, [2015] STC 415
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 8
England and Wales
Appeal fromBPP 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. . .
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 . .

Cited by:
At UTTCBPP 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 . .
At UTTCBPP 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 . .

These lists may be incomplete.
Updated: 03 March 2021; Ref: scu.539403