Abbey Life Japan Trust
| Jurisdiction | UK Non-devolved |
| Judgment Date | 30 September 1993 |
| Date | 30 September 1993 |
| Court | Value Added Tax Tribunal |
VAT Tribunal
Tribunal - Practice - Agreement under Finance Act 1985, s. 25 - Written decision of tribunal - Hearing adjourned to enable parties to reach agreement on issues - Guidelines given by tribunal to assist parties to reach agreement - Whether tribunal had jurisdiction to issue written decision following agreement - SI 1986/590 section 30 subsec-or-para (1)Value Added Tax Tribunals Rules 1986 (SI 1986/590), r. 30(1); Finance Act 1985, s. 25.
The issue was whether the tribunal had jurisdiction to issue a written decision incorporating guidelines which it had given to enable the parties to an appeal to reach agreement and, following which, an agreement pursuant to s. 25 of the Finance Act 1985 was reached.
In February 1993 the tribunal heard the appeal against a decision of the commissioners that the appellant had made exempt disposals of securities to purchasers belonging in the EC and was not, therefore, entitled to recover input tax.
During the course of the hearing of the appeal the commissioners' representative requested guidelines from the tribunal which might be used as a basis of an agreement between the parties. The tribunal acceded to the request and produced detailed guidelines relating to different classes of transaction. The hearing was then adjourned for a period of three months to enable agreement to be reached.
In May 1993 the appellant indicated to the tribunal that agreement had been reached between the parties on the basis of the guidelines, subject to the matter of costs. The appellant applied to the tribunal for a written decision incorporating the guidelines and the findings of fact and law on which they were based.
The commissioners opposed the application, contending that the tribunal no longer had any jurisdiction in this matter. They argued thatSI 1986/590 section 30r. 30 of the Value Added Tax Tribunals Rules 1986 (SI 1986/590) made provision for the issue of a decision "at the conclusion of the hearing of an appeal …", but in the instant case the appeal had not been concluded but rather the matter was disposed of by way of agreement.
The appellant argued that the appeal was effectively determined by the tribunal at the time when the guidelines were issued and that they formed the basis on which the agreement was reached.
Held, dismissing the taxpayer's application:
Rule 30(1) of the Value Added Tax Tribunal Rules 1986 provided for the issue of a decision "at the conclusion of the...
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McNulty Offshore Services Ltd
...McNulty Offshore Services Ltd The following cases were referred to in the decision: Abbey Life Japan Trust VAT(LON/91/1889) No. 11,205; [1995] BVC 503 British United Shoe Machinery Co Ltd VAT(1977) VATTR 187; (1977) 1 BVC 1062 C & E Commrs v Arnold VAT[1996] BVC 464 East End Dwellings Co Lt......