Quality Convenience Store Limited v The Commissioners for HMRC

Quality Convenience Store Limited v The Commissioners for HMRC

Although the assessments were valid and made to best judgment, the appellant demonstrated on the balance of probabilities that the assessments were incorrect and that the VAT and Corporation Tax returns accurately reflected the sales. The explanations for the use of the till buttons were credible, and there was...

Source-derived case information.

Parties
Appellant: Quality Convenience Store Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
29 June 2022
Procedural Posture
Tax Appeal / Judgment After Full Hearing
Outcome
Appeal allowed
Legal Topics
VAT Assessment, Corporation Tax Assessment, Best Judgment Assessment, Penalties for Deliberate Inaccuracies
Tax Law VAT Assessment Corporation Tax Assessment Best Judgment Assessment Penalties for Deliberate Inaccuracies

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Parties

Quality Convenience Store Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment After Full Hearing

Legal Issues

  1. 1 Whether HMRC's VAT and Corporation Tax assessments were valid and made to best judgment
  2. 2 Whether the appellant suppressed takings by use of till buttons
  3. 3 Whether the penalty assessments for deliberate behaviour were valid

Ratio Decidendi

Although the assessments were valid and made to best judgment, the appellant demonstrated on the balance of probabilities that the assessments were incorrect and that the VAT and Corporation Tax returns accurately reflected the sales. The explanations for the use of the till buttons were credible, and there was insufficient evidence of suppressed takings.

Court Disposition

Appeal allowed

Orders

  • VAT and Corporation Tax assessments set aside
  • Penalty assessments set aside