ELBROOK (CASH AND CARRY) LIMITED v Revenue & Customs (Procedure � Application to bring forward date of hearing)

The hearing took place on 18 November 2021. With the consent of the parties, the form of the hearing was video using the Tribunal video platform.  A face to face hearing was not held because of the coronavirus restrictions in place at the time the hearing was listed.

Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings.� As such, the hearing was held in public.

Howard Watkinson, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

             This is the application of the appellant, Elbrook (Cash and Carry) Limited (�Elbrook�), for a case management hearing in which the sole issue is whether the hearing of the substantive appeal in this matter, which is listed to commence on 15 November 2022 (with a 19 day time estimate), should be vacated and re-listed at an earlier date. Dates provided by Elbrook to accommodate such a hearing were 21 February to 18 March 2022, 1 June to 15 July 2022 and 29 August to 14 October 2022.

             This matter concerns two appeals which are to be heard together. The first is against decisions of HM Revenue and Customs (�HMRC�) denying Elbrook the right to deduct VAT input tax in the sum of �1,273,739.55 (the �Kittel Appeal�); and the second, which is against a decision by HMRC to revoke Elbrook�s registration as a registered owner of duty suspended goods under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (the �WOWGR Appeal�).