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 and Notice 725 to support zero rating of the supplies. HMRC's assessment was made to best judgment in the circumstances. The appeal is dismissed.

Citation
[2009] UKFTT 111
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), Decision
Outcome
Appeal dismissed
Legal Topics
VAT Zero Rating, Cross Border Supplies, Evidentiary Requirements for Zero Rating, Section 73 VATA Assessments
Tax Law European Union Law VAT Zero Rating Cross Border Supplies Evidentiary Requirements for Zero Rating Section 73 VATA Assessments

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 2 Authorities cited 4 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Enda McNulty

Appellant

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

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appellant met the evidentiary 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 and Notice 725 to support zero rating of the supplies. HMRC's assessment was made to best judgment in the circumstances. The appeal is dismissed.

Court Disposition

Appeal dismissed

Orders

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