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The underlying tax dispute concerned supplies of vehicles before the UK left the EU. However, the issue here concerned the First-tier Tribunal’s striking out of the taxpayer’s appeal.
The Upper Tribunal decided the First-tier Tribunal had materially erred in law. It failed to consider relevant aspects of the proposed amended grounds of appeal and failed to take into account the continuing claim to be entitled to recover input tax. Indeed, there ‘was no discernible evidence that the First-tier Tribunal had evaluated the above aspects of the evidence.
Acknowledging that the Upper Tribunal must be ‘slow to interfere’ with evaluations made by the lower tribunal, the judges decided ‘no reasonable tribunal’ could have come to the conclusion reached by the tribunal in this case.
The taxpayer’s appeal was allowed and the matter referred to the First-tier Tribunal for a full hearing.
