Kishore v Revenue & Customs (VAT - PENALTIES : Misdeclaration) [2018] UKFTT 759 (TC) (20 December 2018)

Kishore v Revenue & Customs (VAT - PENALTIES : Misdeclaration) [2018] UKFTT 759 (TC) (20 December 2018)

The penalty assessments were valid despite referencing the wrong statutory provision and being made without prior opportunity for the appellant to present a reasonable excuse. Liability accrued when the inaccurate returns were filed, and was preserved after repeal by the Interpretation Act. The assessments were within the statutory time limits. The Tribunal has no jurisdiction to review set-off or award hardship. All grounds of appeal were struck out except the ground that the penalty was disproportionate.

Citation
[2018] UKFTT 759
Parties
Appellant: Dhalomal Kishore; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
20 December 2018
Procedural Posture
VAT Penalty Appeal / Preliminary Issues and Strike Out Application
Outcome
All grounds of appeal struck out except proportionality; no jurisdiction to award hardship or rule on set-off.
Legal Topics
VAT Misdeclaration Penalties, Jurisdiction of Tribunal, Set Off of Tax Liabilities, Time Limits for Assessment, Repeal and Savings Provisions, Article 6 ECHR (fair Trial), Proportionality of Penalties
Tax Law Administrative Law Human Rights Law VAT Misdeclaration Penalties Jurisdiction of Tribunal Set Off of Tax Liabilities Time Limits for Assessment Repeal and Savings Provisions +2 more

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Parties

Dhalomal Kishore

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Penalty Appeal / Preliminary Issues and Strike Out Application

Legal Issues

  1. 1 Whether the penalty assessments were formally valid
  2. 2 Whether the Tribunal has jurisdiction to award hardship or rule on set-off
  3. 3 Whether the penalty assessments were out of time

Ratio Decidendi

The penalty assessments were valid despite referencing the wrong statutory provision and being made without prior opportunity for the appellant to present a reasonable excuse. Liability accrued when the inaccurate returns were filed, and was preserved after repeal by the Interpretation Act. The assessments were within the statutory time limits. The Tribunal has no jurisdiction to review set-off or award hardship. All grounds of appeal were struck out except the ground that the penalty was disproportionate.

Court Disposition

All grounds of appeal struck out except proportionality; no jurisdiction to award hardship or rule on set-off.

Orders

  • Appeal admitted out of time.
  • All grounds of appeal except proportionality struck out.