Carbondesk Group PLC v Revenue & Customs (VAT - ASSESSMENTS : Time limits) [2015] UKFTT 367 (TC) (27 July 2015)

Carbondesk Group PLC v Revenue & Customs (VAT - ASSESSMENTS : Time limits) [2015] UKFTT 367 (TC) (27 July 2015)

The assessment was not made out of time because the assessing officer genuinely held the opinion that the last piece of evidence sufficient to justify the assessment was received on 28 October 2011, and it was not perverse or wholly unreasonable for her to form that opinion. The assessment was therefore made within the statutory time limit under s 73(6)(b) VATA 1994.

Citation
[2015] UKFTT 367
Parties
Appellant: Carbondesk Group PLC; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
27 July 2015
Procedural Posture
VAT Assessment Appeal / Preliminary Issue on Time Limits
Outcome
Appeal on the preliminary issue dismissed
Legal Topics
VAT Assessments, Time Limits, Input Tax Credit, Kittel Principle, Fraudulent Evasion of VAT
Tax Law VAT Assessments Time Limits Input Tax Credit Kittel Principle Fraudulent Evasion of VAT

Case Brief

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Parties

Carbondesk Group PLC

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Assessment Appeal / Preliminary Issue on Time Limits

Legal Issues

  1. 1 Whether the VAT assessment was made out of time under s 73(6)(b) VATA 1994
  2. 2 Whether HMRC had sufficient evidence to justify the assessment more than one year before it was made
  3. 3 Whether the officer's decision to delay the assessment was perverse or wholly unreasonable

Ratio Decidendi

The assessment was not made out of time because the assessing officer genuinely held the opinion that the last piece of evidence sufficient to justify the assessment was received on 28 October 2011, and it was not perverse or wholly unreasonable for her to form that opinion. The assessment was therefore made within the statutory time limit under s 73(6)(b) VATA 1994.

Court Disposition

Appeal on the preliminary issue dismissed

Orders

  • The assessment was made in time and is not out of time under s 73(6)(b) VATA 1994
  • The appeal on the preliminary issue is dismissed