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England and Wales decisions
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The Tribunal lacks jurisdiction to consider complaints about HMRC’s internal processes and officer behaviour. The appellant accepted the factual basis for VAT registration. No appeal against the assessment is possible as no VAT return was submitted. The appeal has no reasonable prospect of success and must be struck out.
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The Tribunal dismissed HMRC’s strike out application, holding that BIOT’s VAT and penalty appeals were not abusive and had a reasonable prospect of success.
The VAT assessment was made to best judgment based on empirical evidence available at the time. The appellants failed to provide credible admissible evidence to displace the assessment or demonstrate overcharge. The company penalty was validly imposed for deliberate inaccuracies in VAT returns attributable to the second appellant. The PLN was validly imposed as the deliberate inaccuracy was attributable to the second appellant, and insolvency is not a statutory prerequisite for its issuance.
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A hardship application is required for the appeal to be entertained; HMRC's representations do not override the statutory gateway. The Tribunal may issue a conditional unless order to regularise the procedural defect.
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The appellant's inability to pay the disputed VAT was the result of its own voluntary actions in returning funds to its customer and advancing funds to related parties after becoming aware of the VAT liability. Hardship relief is not available where the appellant has created its own hardship to avoid payment.
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HMRC’s VAT assessment was made to the best of their judgment using appropriate methodology and available information; CESNW failed to prove the assessment was incorrect.
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The tribunal held HMRC had not proved BJSKSCL traded as Oodles or suppressed Shere Khan sales. Most VAT and CT assessments fell away, penalties were reduced, and the PLN was set aside.
The delay in filing the appeal was both serious and significant, with no good reason for the cumulative delay. The balancing exercise, considering the need for efficient litigation and respect for statutory time limits, leads to refusal of permission for the late appeal.
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Permission for late appeal against corporation tax review conclusion letter is refused due to serious delay and lack of good reason; appeal against VAT registration decision is admitted as HMRC failed to carry out a review and notify conclusions, so time to appeal has not started; appeal against VAT assessment is struck out as tribunal lacks jurisdiction where no VAT returns were filed.
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Mr Noonan was not entitled to use the margin scheme for second-hand vehicles due to failure to keep a stock book; HMRC's assessment was made to the best of their judgment based on available records; no credible evidence was provided to reduce the sales estimate for vehicles purchased by associates; the percentage of sales involving part-exchange vehicles should be reduced from 25% to 5% based on the applicant's current evidence.
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