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24-2-2017 12:54 pm  #1


Tribunal hearing re Article 37.

The first of our cases re Article 37 is due before the Tribunal.

HMRC have applied for the case to be struck out or held over pending the outcome of a UTT appeal. A response to this has been prepared and I will be surprised if the strike out is not dismissed.


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24-2-2017 6:35 pm  #2


Re: Tribunal hearing re Article 37.

The Appellant should ensure that the judge is aware of the following recent cases:

Hill v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2017] UKFTT 18 (TC)
Adewale v Revenue and Customs (PROCEDURE : Other) [2017] UKFTT 103 (TC)
and
Lewis v Revenue & Customs [2015] UKFTT 640 (TC)

If the appeal is struck out he can apply for permission to appeal to the UT.
 

Last edited by turbulentupstart (24-2-2017 6:39 pm)

 

24-2-2017 7:48 pm  #3


Re: Tribunal hearing re Article 37.

TU

Thanks for your help. We have referenced a similar case but not actually those. 

Strike out application is under Rule 8(3)c - discretionary.

I cannot go into more detail at present for fear of identifying our member to HMRC.


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26-2-2017 3:47 pm  #4


Re: Tribunal hearing re Article 37.

Look forward to the result.

TU, where do you find the cases, is there an online directory?

JMK

 

26-2-2017 11:07 pm  #5


Re: Tribunal hearing re Article 37.

Johny_MK wrote:

Look forward to the result.

TU, where do you find the cases, is there an online directory?

JMK

http://financeandtax.decisions.tribunals.gov.uk/Aspx/default.aspx

There are probably others.
 


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27-2-2017 6:42 pm  #6


Re: Tribunal hearing re Article 37.

Thanks Eezy.

JMK

 

03-3-2017 9:23 pm  #7


Re: Tribunal hearing re Article 37.

FTT decisions can also  be found in html format at http://www.bailii.org/uk/cases/UKFTT/TC/

Prior to 2009, VAT and Duties (Excise) tribunal decisions athttp://www.bailii.org/uk/cases/UKVAT/Excise/

UT decisions (PDF only) at http://www.bailii.org/uk/cases/UKUT/TCC/

UT Hearings and Register at https://www.gov.uk/government/publications/upper-tribunal-tax-and-chancery-register-of-cases/upper-tribunal-tax-and-chancery-hearings-and-register-web-table

if all that is not enough to be going on with, try this for size (all 140 pages of it!!):

http://financeandtax.decisions.tribunals.gov.uk//judgmentfiles/j9652/TC05678.pdf
or
http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05659.html

 

Last edited by turbulentupstart (03-3-2017 9:24 pm)

 

04-3-2017 7:26 pm  #8


Re: Tribunal hearing re Article 37.

Thanks TU.

Will have a look.

JMK

 

11-5-2017 2:23 pm  #9


Re: Tribunal hearing re Article 37.

As per post #1, the strike-out was refused by Judge Brooks.

It would appear that all cases relating to Article 37 are being stayed pending the outcome of 'Jacobsen' at the UTT. I have no idea if there is a date listed for this. If that case is lost then we can expect all cases relating to Article 37 to be struck out. If however Jacobsen wins then the tribunals will be busy.

Upon further investigation, HMRC v Jacobsen is not listed for hearing until 23/04/2018 unless it is a typo, which I doubt in court listings.

Last edited by eezyrider (11-5-2017 7:46 pm)


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