R (ToTel Ltd) v First-tier Tribunal (Tax Chamber)

Subject Matter

REVENUE — Value added tax — Appeal — Taxpayer appealing commissioners’ assessment for recovery of previously credited input VAT — Taxpayer applying on hardship grounds not to pay disputed tax before appeal entertained — Commissioners and tribunal refusing hardship application — Whether abolition of right of appeal against tribunal’s hardship decision unlawful — Whether requirement to pay disputed input tax prior to appeal incompatible with European Union law — Whether taxpayer’s Convention rights infringed — Value Added Tax Act 1994, s 84(3)(3B)(3C) (as amended by Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, art 3, Sch 1, paras 216, 221(1)(3)(5)) — Human Rights Act 1998, Sch 1, Pt I, art 6, Pt II, art 1 — Tribunals, Courts and Enforcement Act 2007, s 11 — Finance Act 2008, s 124

[2011] EWHC 652 (Admin); [2012] QB 358; [2012] 2 WLR 435; [2011] STC 1485, QBD

[2012] EWCA Civ 1401; [2013] QB 860; [2013] 2 WLR 1136; [2013] STC 1557; [2012] WLR (D) 303, CA

Appellate History