Long v Revenue & Customs (VAT - PENALTIES : Misdeclaration) [2015] UKFTT 284 (TC) (12 June 2015)

Long v Revenue & Customs (VAT - PENALTIES : Misdeclaration) [2015] UKFTT 284 (TC) (12 June 2015)

The Appellant failed to provide any credible evidence or records to substantiate his input tax claims for VAT periods 03/10 and 06/10. The Tribunal found the behaviour to be deliberate, not merely careless, and agreed that the assessments and penalties were correctly made and levied by HMRC. The appeal was therefore dismissed.

Citation
[2015] UKFTT 284
Parties
Appellant: David Alan Long; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
12 June 2015
Procedural Posture
VAT PENALTIES : Misdeclaration / First Tier Tribunal (tax) Appeal Against VAT Assessment and Penalties
Outcome
Appeal dismissed
Legal Topics
VAT Assessment, Penalties for Misdeclaration, Deliberate Inaccuracy, Input Tax Claims, Schedule 24 Finance Act 2007, Section 73 VAT Act 1994
Tax Law VAT Assessment Penalties for Misdeclaration Deliberate Inaccuracy Input Tax Claims Schedule 24 Finance Act 2007 Section 73 VAT Act 1994

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 3 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

David Alan Long

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT PENALTIES : Misdeclaration / First Tier Tribunal (tax) Appeal Against VAT Assessment and Penalties

Legal Issues

  1. 1 Whether the VAT assessment under Section 73 VAT Act 1994 was correct
  2. 2 Whether penalties under Schedule 36 Finance Act 2008 and Schedule 24 Finance Act 2007 were properly levied
  3. 3 Whether the Appellant's behaviour was deliberate or careless

Ratio Decidendi

The Appellant failed to provide any credible evidence or records to substantiate his input tax claims for VAT periods 03/10 and 06/10. The Tribunal found the behaviour to be deliberate, not merely careless, and agreed that the assessments and penalties were correctly made and levied by HMRC. The appeal was therefore dismissed.

Court Disposition

Appeal dismissed

Orders

  • Assessment of £21,631 confirmed
  • Penalty of £15,141 confirmed