Willis v Revenue & Customs [2010] UKFTT 280 (TC) (15 June 2010)

Willis v Revenue & Customs [2010] UKFTT 280 (TC) (15 June 2010)

The appellant failed to provide sufficient documentary evidence, specifically VAT invoices, to support the input tax claim. The Commissioners acted reasonably in disallowing the unsupported portion of the claim and the appeal was dismissed.

Citation
[2010] UKFTT 280
Parties
Appellant: Alan Roy Willis; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
15 June 2010
Procedural Posture
VAT Input Tax Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Input Tax, Evidence Requirements, Assessment Procedures
Tax Law VAT Input Tax Evidence Requirements Assessment Procedures

Case Brief

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Parties

Alan Roy Willis

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Input Tax Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the appellant was entitled to reclaim input tax without providing VAT invoices
  2. 2 Whether the Commissioners acted reasonably in disallowing the input tax claim

Ratio Decidendi

The appellant failed to provide sufficient documentary evidence, specifically VAT invoices, to support the input tax claim. The Commissioners acted reasonably in disallowing the unsupported portion of the claim and the appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • Assessment of £7,499.81 plus interest upheld in favour of the Commissioners