In Adam Mather v HMRC [2014] UKFTT 1062 (28 November 2014) the FTT found that a refusal by HMRC to give a ruling was not an appealable decision.
In a letter to HMRC Mr Mather had asked for a decision confirming his view that although he had been charged VAT on the full price of a phone call made by him to Canada (21p) VAT should in law only have been calculated on 50% of the full price (10p) on the basis that the use and enjoyment of the phone call was 50/50 in the UK and Canada. HMRC had responded by letter stating that it was ‘HMRC’s policy not to get involved in such matters’.
HMRC had applied for an order striking out Mr Mather’s appeal on the grounds that the FTT did not have jurisdiction to hear the appeal because there was no...
