Chan v Revenue & Customs [2012] UKFTT 155 (TC) (22 February 2012)

Chan v Revenue & Customs [2012] UKFTT 155 (TC) (22 February 2012)

Deliberate overpayments of VAT cannot be recovered by adjusting subsequent returns without voluntary disclosure; the appellant was out of time to make such a disclosure, and HMRC's assessment was validly raised within statutory time limits.

Citation
[2012] UKFTT 155
Parties
Appellant: Hung On Chan; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 February 2012
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Input Tax, Time Limits, Voluntary Disclosure, Assessment Procedures
Tax Law VAT Input Tax Time Limits Voluntary Disclosure Assessment Procedures

Case Brief

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Parties

Hung On Chan

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Assessment Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the appellant could recover VAT deliberately overpaid in an earlier period by adjusting subsequent returns without making voluntary disclosure
  2. 2 Whether HMRC's assessment was subject to statutory time limits

Ratio Decidendi

Deliberate overpayments of VAT cannot be recovered by adjusting subsequent returns without voluntary disclosure; the appellant was out of time to make such a disclosure, and HMRC's assessment was validly raised within statutory time limits.

Court Disposition

Appeal dismissed