Crazy Farm Golf Course Ltd v Revenue & Customs [2010] UKFTT 307 (TC) (06 July 2010)

Crazy Farm Golf Course Ltd v Revenue & Customs [2010] UKFTT 307 (TC) (06 July 2010)

The tribunal found that HMRC's refusal to backdate the effective date of registration was reasonable as there was no legal liability or HMRC error, and that the supplies by Allscapes were single supplies of construction services, making the input VAT claim outside the six-month limit invalid.

Source-derived case information.

Citation
[2010] UKFTT 307
Parties
Appellant: Crazy Farm Golf Course Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 July 2010
Procedural Posture
VAT Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Registration, Input Tax, Pre Registration Supplies, Backdating Registration, Construction Services, Time Limits for VAT Recovery
Tax Law VAT Registration Input Tax Pre Registration Supplies Backdating Registration Construction Services Time Limits for VAT Recovery

Source-derived case record

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Parties

Crazy Farm Golf Course Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether HMRC's refusal to backdate the effective date of VAT registration was reasonable
  2. 2 Whether the appellant was entitled to claim input VAT on pre-registration supplies made more than six months before the effective date of registration
  3. 3 Whether supplies constituted single supply of construction services or separate supplies of goods and services

Ratio Decidendi

The tribunal found that HMRC's refusal to backdate the effective date of registration was reasonable as there was no legal liability or HMRC error, and that the supplies by Allscapes were single supplies of construction services, making the input VAT claim outside the six-month limit invalid.

Court Disposition

Appeal dismissed