McNulty v Revenue & Customs [2009] UKFTT 111 (TC) (27 May 2009)

McNulty v Revenue & Customs [2009] UKFTT 111 (TC) (27 May 2009)

The appellant failed to provide sufficient and timely documentary evidence as required by law to support zero rating of the supplies. The Tribunal found HMRC's assessment was made to best judgment and upheld the assessment under Section 73 VATA.

Citation
[2009] UKFTT 111 (TC)
Parties
Appellant: Enda McNulty; Respondents: The Commissioners for Her Majesty's Revenue and Customs (VAT)
Jurisdiction
United Kingdom
Judgment Date
27 May 2009
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal (tax), Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT Zero Rating, Evidence Requirements for Zero Rating, Section 73 VATA, Public Notice 725 Compliance
Tax Law European Union Law VAT Zero Rating Evidence Requirements for Zero Rating Section 73 VATA Public Notice 725 Compliance

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Parties

Enda McNulty

Appellant

The Commissioners for Her Majesty's Revenue and Customs (VAT)

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appellant met the evidential requirements for zero rating supplies to another EU member state under VAT law
  2. 2 Whether HMRC's assessment was made to best judgment under Section 73 VATA

Ratio Decidendi

The appellant failed to provide sufficient and timely documentary evidence as required by law to support zero rating of the supplies. The Tribunal found HMRC's assessment was made to best judgment and upheld the assessment under Section 73 VATA.

Court Disposition

Appeal dismissed

Orders

  • Assessment of VAT in the sum of £23,161 plus interest upheld
  • No order as to costs