TASCA TANKERS LIMITED v Revenue & Customs (PROCEDURE - strike out application by respondents - MTIC appeal - whether appellant has a realistic prospect of success - application dismissed)

PROCEDURE - strike out application by respondents - MTIC appeal - whether appellant has a realistic prospect of success - application dismissed

For the Appellant:�������� Tim Brown of counsel, instructed by Independent VAT Consultants Limited

For the Respondents: �� Sam Way of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

             This is an application by the respondents (�HMRC�) to strike out an appeal on the ground that it has no reasonable prospect of success. The application was previously dismissed by the FTT in a decision released on 29 January 2021. HMRC appealed against that decision and the Upper Tribunal allowed their appeal. The application was remitted to be heard by a different Judge of the FTT.

             The appellant (�Tasca�), entered into transactions involving the purchase of high specification second-hand motor vehicles in Northern Ireland which were then sold to customers in the Republic of Ireland (�RoI�). For VAT purposes, Tasca zero-rated its supplies to the RoI customers. It also claimed deduction of input tax incurred on its purchases from UK suppliers.