Enviroengineering Ltdd v Revenue & Customs [2011] UKFTT 147 (TC) (28 February 2011)

Enviroengineering Ltdd v Revenue & Customs [2011] UKFTT 147 (TC) (28 February 2011)

The appeal was dismissed because EE Ltd failed to provide evidence that it paid the consideration for the supplies within six months as required by s.26A VATA 1994, and certain claims were barred by res judicata. The Tribunal found no sufficient evidence of payment or entitlement to input tax credit for the periods under appeal.

Citation
[2011] UKFTT 147 (TC)
Parties
Appellant: Enviroengineering Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (VAT)
Jurisdiction
United Kingdom
Judgment Date
28 February 2011
Procedural Posture
VAT Appeal / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, Input Tax, Output Tax, Res Judicata, Unjust Enrichment
Tax Law Value Added Tax Input Tax Output Tax Res Judicata Unjust Enrichment

Case Brief

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Parties

Enviroengineering Ltd

Appellant

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

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether EE Ltd is entitled to input tax credit for the relevant periods
  2. 2 Whether input tax claims are barred by res judicata
  3. 3 Whether consideration for supplies was paid within the statutory time limit under s.26A VATA 1994

Ratio Decidendi

The appeal was dismissed because EE Ltd failed to provide evidence that it paid the consideration for the supplies within six months as required by s.26A VATA 1994, and certain claims were barred by res judicata. The Tribunal found no sufficient evidence of payment or entitlement to input tax credit for the periods under appeal.

Court Disposition

Appeal dismissed