TriCell LTD (fka TCLL)

[Hk Fooey]

http://www.taxjournal.com/tj/articles/vat-focus-vat-and-human-rights

In the recent case of N2J Limited v Commissioners of HMRC 20895 [2008] (which is being complained to the ECHR), the Manchester Tribunal made no enquiry it seems into the probative evidence of the specific supply chain evidence, and ignored evidence in front of it that the taxpayer was taking some precautions. There was no carefully crafted balancing exercise as set out by the CJEU, which had also not placed all of the burden of proof of export on the taxpayer. The Manchester Tribunal, using a case concerning the liability of biscuits (Kalron Foods Ltd v Revenue and Customs Commissioners [2007] SRC 1100), felt able to do so without reasoning or authority. The arbitrariness of the Tribunal, the omission to consider the evidence and make wrong statements of fact and in particular the lack of lawfulness in the failure to apply the formulation set out by a court of final instance (see for example Immobiliare Saffi v Italy, Application No 22774/93 (2000) 30 EHHR 756) could amount to a convention violation of Article 1 to Protocol 1.
( Seems Tricell going to European Court Of Appeal? )