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 disclosure and HMRC's assessment was correctly raised within statutory limits.

Citation
[2012] UKFTT 155 (TC)
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 Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Input Tax, Time Limits, Voluntary Disclosure, Regulation 34 VAT Regulations 1995, Section 73 Value Added Tax Act 1994
Tax Law VAT Input Tax Time Limits Voluntary Disclosure Regulation 34 VAT Regulations 1995 Section 73 Value Added Tax Act 1994

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 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 disclosure and HMRC's assessment was correctly raised within statutory limits.

Court Disposition

Appeal dismissed

Orders

  • Assessment of £4,268.00 VAT due upheld