Blindspot Global Limited v The Commissioners for HMRC
| Judgment Date | 09 May 2025 |
| Neutral Citation | [2025] UKFTT 568 (TC) |
| Date | 09 May 2025 |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
Neutral Citation: [2025] UKFTT 00568 (TC)
Case Number: TC09532
FIRST-TIER TRIBUNAL
TAX CHAMBER
Location: Decided on the papers
Appeal reference: TC/2022/13037
VALUE ADDED TAX – Appellant providing fresh information to HMRC at same time as
filing appeal to Tribunal – HMRC changing position in light of that fresh information, and
parties settling dispute – Appellant withdrawing Tribunal appeal – Appellant making
application to Tribunal for costs 18 months after withdrawal – whether the Appellant should
be granted an extension of time to make costs application – no
Judgment date: 9 May 2025
Decided by:
TRIBUNAL JUDGE BAILEY
Between
BLINDSPOT GLOBAL LIMITED
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
The Tribunal determined the application for costs without a hearing having first read the
Appellant’s application for costs, consisting of aseries of emails from 9 October 2024
onwards, the Respondents’ opposition to that application, and the parties’ correspondence
(with enclosures) with the Tribunal from 21 August 2024 onwards.
DECISION
INTRODUCTION
1.This decision notice is in respect of two applications made by the Appellant. The
Appellant made an application for costs in a series of emails from 9 October 2024 onwards
(set out in detail in the background facts). That application for costs was made out of time,
and so the Appellant was required also to make an application for permission to make the
costs application. Both of the Appellant’s applications are opposed by the Respondents
(HMRC).
OUTCOME
2.Given the length of this decision, it is appropriate to state the outcome at the outset.
3.For the reasons given below, the Appellant is REFUSED permission to make a late
costs application to the Tribunal. As the Appellant’s costs application has not been admitted
out of time, that costs application is also unsuccessful.
BACKGROUNDFACTS
4.The original Tribunal file for this appeal was destroyed prior to August 2024, in
accordance with the Tribunal’s data retention policies. I am grateful to both parties for their
provision of documents and information about matters prior to August 2024 which has
enabled me to find the facts set out below. On the basis of the documents before me, I find as
follows:
The Appellant’s dispute with HMRC
5.The Appellant was incorporated on 20 July 2020, and voluntarily registered for VAT
form 15 August 2020. Part of the Appellant’s business was the supply of Covid-19 test kits.
The Appellant treated this supply as an exempt supply.
6.On 21 January 2022, HMRC notified the Appellant of its decision that the Appellant’s
supply of Covid-19 test kits for the VAT period 06/21 should be standard rated rather than
exempt from VAT. The Appellant sought a review from HMRC.
7.On 13 May 2022, HMRC issued its review decision to the Appellant. That review
decision varied the original decision, by reducing the amount of VAT due from the Appellant
for the period 06/21, but upheld the decision that the Appellant’s supply of Covid-19 test kits
was a standard rated supply.
8.Following receipt of HMRC’s review decision, the Appellant sought advice from its
legal advisor. On 19 July 2022, that legal advisor advised the Appellant that, on the basis of
the facts supplied by the Appellant, the Appellant would be unlikely to succeed in an appeal
to the Tribunal. The Appellant then sought further information from its own supplier. This
additional information was emailed to Mr Moran on 13 September 2022.
9.By this time the Appellant was suffering financial difficulties in paying tax to HMRC.
Mr Moran’s MP wrote to HMRC to seek help with these issues. Once the Appellant had
received further information from its supplier, Mr Moran instructed a new agent to assist in
discussions with HMRC.
10.On 20 September 2022, the new agent contacted HMRC to provide what was described
as fresh information. On 27 September 2022, HMRC informed the agent that, as there had
already been a review, the Appellant’s options were ADR or an appeal to the Tribunal.
The Appellant’s appeal to the Tribunal
11.On 13 October 2022, the Appellant’s new agent filed an appeal with the Tribunal on
behalf of the Appellant. This appeal was a late appeal against the Respondents’ review
1
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