Harrison v Revenue & Customs [2011] UKFTT 345 (TC) (23 May 2011)

Harrison v Revenue & Customs [2011] UKFTT 345 (TC) (23 May 2011)

The Tribunal found the Appellant only supplied administration and management services to the syndicates, not shooting rights, and the value of such services did not exceed the VAT registration threshold. Even if shooting rights were supplied, the activity was not carried on in the course or furtherance of a business but for private pleasure and social enjoyment. Therefore, the Appellant was not liable to register for VAT, nor for the assessments or penalty.

Citation
[2011] UKFTT 345
Parties
Appellant: Edward George Harrison; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
23 May 2011
Procedural Posture
VAT Appeal / First Tier Tribunal (tax), Final Decision
Outcome
Appeal allowed
Legal Topics
VAT Registration, Taxable Supplies, Business Activity, Shooting Rights, Penalty for Late Notification
Tax Law European Union Law VAT Registration Taxable Supplies Business Activity Shooting Rights Penalty for Late Notification

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Parties

Edward George Harrison

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal (tax), Final Decision

Legal Issues

  1. 1 Whether the Appellant made taxable supplies of shooting rights in the course or furtherance of a business
  2. 2 Whether the value of any such supplies exceeded the VAT registration threshold
  3. 3 Whether the Appellant is liable to register for VAT and for penalties for late notification

Ratio Decidendi

The Tribunal found the Appellant only supplied administration and management services to the syndicates, not shooting rights, and the value of such services did not exceed the VAT registration threshold. Even if shooting rights were supplied, the activity was not carried on in the course or furtherance of a business but for private pleasure and social enjoyment. Therefore, the Appellant was not liable to register for VAT, nor for the assessments or penalty.

Court Disposition

Appeal allowed

Orders

  • The Appellant is not liable to register for VAT.
  • The VAT assessments and penalty are set aside.