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CRC v BPP Holdings Ltd, BPP Learning Media Ltd, BPP University College of Professional Studies Ltd, Upper Tribunal (Tax and Chancery Chamber)
HMRC ruled that supplies of books and other materials made by the taxpayer companies should be standard rated under VATA 1994 sch 8 group 3 notes (2) and (3).
The taxpayers appealed contending the items should be zero rated. The companies told the First-tier Tribunal that HMRC had not set out their position satisfactorily in the statement of case and more information was required.
The tribunal agreed and directed the Revenue to supply the extra details by 31 January 2014. The judge made an order under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 rule 8(3)(a) to the effect that the tax department would be barred from taking further part in proceedings unless the information was provided on time.
The taxpayers applied in March 2014 to have the order enforced because HMRC had not produced the details. The tribunal agreed and barred the department – which...
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