Mobile Export 365 Ltd & Shelford IT Ltd v HMRC [2007] EWHC 1737 (Ch)

30 Oct 2007 | by Monckton Chambers

First published by De Voil Indirect Tax Intelligence, Issue 137, October 2007

This was an appeal to the High Court by the taxpayers, two associated companies engaged in wholesale trades in mobile phone in the so called “grey” market, against the refusal by the Tribunal to strike out the Commissioners’ case and allow the taxpayers’ appeals due to their failure to comply with Tribunal directions and late service of documents and witness evidence. The appeal came before Mr Justice Lightman within less than a month from release of the Tribunal decision. While the judgment is essentially procedural in nature, it clarifies a number of issues which will be likely to be relevant in many other cases, particularly as to conduct before the tribunal and admissibility of evidence before it.