In Tricor plc v HMRC (TC02022 – 13 June) a company (T) reclaimed input tax of £1 847 976 relating to transactions in mobile telephones. HMRC rejected the claim on the grounds that it appeared that the transactions were connected to MTIC fraud. T appealed. The First-tier Tribunal began hearing the appeal chaired by Judge Tildesley. Several days after the beginning of the hearing T applied for Judge Tildesley to be recused from the appeal contending that decisions which he had reached in similar cases indicated that he was biased in favour of HMRC. Judge Berner heard T’s application and dismissed it holding that ‘there is nothing in the conduct of the proceedings to suggest otherwise than that the Judge has acted with scrupulous fairness throughout’.
Why it matters: This case concerns an application to recuse a...
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