Lancer Scott Limited v The Commissioners for HMRC

Lancer Scott Limited v The Commissioners for HMRC

The Tribunal found that the VAT assessments and penalties were issued within the statutory time limits. There was sufficient evidence that at least one director, Hosier, knew that the loss of VAT was brought about deliberately through fraudulent invoices. The majority of items listed in the invoices were not supplied, and the Appellant's conduct was deliberate and fraudulent. The appeal was dismissed.

Parties
Appellant: Lancer Scott Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
27 June 2024
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, Input Tax Deduction, False Invoicing, Money Laundering, Tax Assessment, Penalties, Time Limits for Assessment
Tax Law Fraud Value Added Tax Input Tax Deduction False Invoicing Money Laundering Tax Assessment Penalties +1 more

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Parties

Lancer Scott Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether the VAT assessment was issued within the statutory time limit
  2. 2 Whether the input tax claimed was done so deliberately and fraudulently
  3. 3 Whether the supplies in question actually took place

Ratio Decidendi

The Tribunal found that the VAT assessments and penalties were issued within the statutory time limits. There was sufficient evidence that at least one director, Hosier, knew that the loss of VAT was brought about deliberately through fraudulent invoices. The majority of items listed in the invoices were not supplied, and the Appellant's conduct was deliberate and fraudulent. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • The assessments and penalties issued by the Respondents are upheld.
  • The Appellant's appeal against the assessment and penalties is dismissed.