This paragraph examines the question of whether the appellant in an appeal of a VAT matter has sufficient interest in law (locus standi) to maintain an appeal.
Legal interest in an appeal—the recipient of a supply
This question of locus standi is likely to arise in liability cases where it is the recipient of the supply who disputes the decision, particularly where such person is not registered for the purposes of VAT1.
An example of such a case is Canterbury Hockey Club & Canterbury Ladies Hockey Club2 which concerned the application of VAT on affiliation fees charged to clubs by England Hockey which the clubs (ie the recipients of the supplies) argued were properly exempt from VAT. In this case an application to strike out the recipient of the supply's appeal by HMRC was denied despite the sums involved being relatively trivial. A similar decision was reached in Earlsferry Thistle Golf Club3 which concerned the VAT status of charges levied by a neighbouring golf
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