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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> K2 (Northwest) Ltd (t/a Zima Trading International) v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 304 (TC) (11 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06534.html Cite as: [2018] UKFTT 304 (TC) |
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| Decision Number: | TC 06534 |
| Appellant: | K2 (Northwest) Limited T/A Zima Trading International |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Dr Christopher MCNALL |
| Date Of Decision: | 11/06/2018 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VALUE ADDED TAX - Decision to issue a Post Clearance Demand Notice (C18) - Procedure - Application to strike out an appeal - Rule 8(2) - Mandatory strike out sought on basis of want of jurisdiction First Issue - Whether decision appealed against was -˜a relevant decision' - FA 1994 s 13A(2)(iii) - Yes - But only basis of appeal against the decision is a dispute of fact whether the correct rating was shown for the commodity code on the online tariff website in May 2013 - Even if Appellant right on the point, it is still appropriately characterised as legitimate expectation - Tribunal does not have jurisdiction - Abdul Noor and R & J Birkett discussed and applied Second Issue - Community Customs Code - Articles 220.2(b) and 239 -“No request by the Appellant for a remission decision - FA 1994 s 13A(2)(iv) - No such decision - No appealable decision Rule 8(2) - Whole appeal struck-out |