Doherty & Anor (trading as DandL Contracts) v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) [2016] UKFTT 672 (TC) (11 October 2016)

Doherty & Anor (trading as DandL Contracts) v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) [2016] UKFTT 672 (TC) (11 October 2016)

The appeal was struck out because the claim for repayment of overpaid VAT was made outside the statutory four-year time limit imposed by section 80(4) of the Value Added Tax Act 1994, which applies even after withdrawal of assessments, and there was no realistic prospect of success on any argument advanced by the appellants, including those relating to best judgment or the illness of a partner.

Citation
[2016] UKFTT 672 (TC)
Parties
Appellants: Patrick Doherty and Gerard Linden (trading as D & L Contracts); Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
11 October 2016
Procedural Posture
VAT Assessment Appeal / Application to Strike Out Appeal Under Rule 8(3)(c) of the Tribunal Procedure (first–tier Tribunal) (tax Chamber) Rules 2009
Outcome
Appeal struck out
Legal Topics
VAT Assessments, Best Judgment, Statutory Time Limits, Section 80 Value Added Tax Act 1994, Strike Out Applications
Tax Law VAT Assessments Best Judgment Statutory Time Limits Section 80 Value Added Tax Act 1994 Strike Out Applications

Case Brief

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Parties

Patrick Doherty and Gerard Linden (trading as D & L Contracts)

Appellants

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Assessment Appeal / Application to Strike Out Appeal Under Rule 8(3)(c) of the Tribunal Procedure (first–tier Tribunal) (tax Chamber) Rules 2009

Legal Issues

  1. 1 Whether HMRC's VAT assessments were made to best judgment under section 73(1) of the Value Added Tax Act 1994
  2. 2 Whether the claim for repayment of overpaid VAT was barred by the four-year statutory time limit under section 80(4) of the Value Added Tax Act 1994
  3. 3 Whether the illness of one partner excused late filing of VAT returns

Ratio Decidendi

The appeal was struck out because the claim for repayment of overpaid VAT was made outside the statutory four-year time limit imposed by section 80(4) of the Value Added Tax Act 1994, which applies even after withdrawal of assessments, and there was no realistic prospect of success on any argument advanced by the appellants, including those relating to best judgment or the illness of a partner.

Court Disposition

Appeal struck out

Orders

  • Appeal struck out pursuant to Rule 8(3)(c) of the Tribunal Procedure (First–tier Tribunal) (Tax Chamber) Rules 2009