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)

Penalty assessments were valid and not out of time; liability preserved by Interpretation Act; Tribunal lacks jurisdiction to rule on set-off or hardship; set-off does not breach EU law or human rights; all grounds of appeal struck out except proportionality of penalty.

Citation
[2018] UKFTT 759 (TC)
Parties
Appellant: Dhalomal Kishore; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
20 December 2018
Procedural Posture
VAT Misdeclaration Penalty Appeal / Preliminary Ruling on Strike Out and Jurisdiction
Outcome
Appeal admitted out of time; all grounds struck out except proportionality challenge; Tribunal lacks jurisdiction over set-off and hardship.
Legal Topics
VAT Misdeclaration Penalties, Jurisdiction of Tribunal, Set Off of Credits, Hardship Applications, Time Limits for Assessments, Repeal and Saving Provisions, Human Rights in Tax Penalties
Tax Law VAT Administrative Law Human Rights Law VAT Misdeclaration Penalties Jurisdiction of Tribunal Set Off of Credits Hardship Applications +3 more

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Parties

Dhalomal Kishore

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Misdeclaration Penalty Appeal / Preliminary Ruling on Strike Out and Jurisdiction

Legal Issues

  1. 1 Whether penalty assessments were valid under repealed legislation
  2. 2 Whether assessments were out of time
  3. 3 Whether Tribunal has jurisdiction to grant hardship or rule on set-off

Ratio Decidendi

Penalty assessments were valid and not out of time; liability preserved by Interpretation Act; Tribunal lacks jurisdiction to rule on set-off or hardship; set-off does not breach EU law or human rights; all grounds of appeal struck out except proportionality of penalty.

Court Disposition

Appeal admitted out of time; all grounds struck out except proportionality challenge; Tribunal lacks jurisdiction over set-off and hardship.

Orders

  • Appeal admitted despite late filing.
  • All grounds of appeal struck out except proportionality.