Strict approach

Delays caused by HMRC’s failure to provide information

The appeal concerned the VAT liability of the supply of books and other printed materials by BPP group companies. HMRC said the supply should be treated as part of a standard-rated supply of education services (VATA 1994 Sch 8 group 3 notes (2) and (3).) BPP asked HMRC for further information which it failed to provide.

The First-tier Tribunal ruled that if the Revenue failed to provide the information by a specified date it might be barred from taking further part in the proceedings. In March 2014 BPP applied to the First-tier Tribunal to have the order enforced because HMRC had not complied. The tribunal agreed. On the Revenue’s appeal the Upper Tribunal decided that the lower tribunal had made an error of law and lifted the barring order. BPP appealed.

The Court of Appeal said the First-tier...