Workman v Revenue & Customs (VALUE ADDED TAX - claims for repayment of output tax ) [2020] UKFTT 80 (TC) (10 February 2020)

Workman v Revenue & Customs (VALUE ADDED TAX - claims for repayment of output tax ) [2020] UKFTT 80 (TC) (10 February 2020)

The appellant failed to provide sufficient reliable evidence to establish a greater number of eligible vehicles or a higher rate of manufacturer bonuses than those already accepted by HMRC. The Tribunal found that, at its peak in 1994-95, IGW Group operated at least 111 eligible vehicles, but could not be satisfied that manufacturer bonuses exceeded the 6% rate used by HMRC or that higher numbers applied in other years.

Citation
[2020] UKFTT 80
Parties
Appellant: Ian Workman; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 February 2020
Procedural Posture
VAT Repayment Appeal / Preliminary Decision on Factual Issues
Outcome
Preliminary factual findings made; quantum to be agreed by parties or determined in further proceedings.
Legal Topics
Value Added Tax, Repayment of Output Tax, Manufacturer Bonuses, Demonstrator Vehicles, Burden of Proof, Assessment of Evidence
Tax Law Value Added Tax Repayment of Output Tax Manufacturer Bonuses Demonstrator Vehicles Burden of Proof Assessment of Evidence

Case Brief

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Parties

Ian Workman

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Repayment Appeal / Preliminary Decision on Factual Issues

Legal Issues

  1. 1 Whether the appellant has established a claim to additional repayments of VAT for Mossweald (2001) Limited beyond amounts already repaid
  2. 2 Whether the number of eligible vehicles and level of manufacturer bonuses justify a higher repayment than calculated by HMRC

Ratio Decidendi

The appellant failed to provide sufficient reliable evidence to establish a greater number of eligible vehicles or a higher rate of manufacturer bonuses than those already accepted by HMRC. The Tribunal found that, at its peak in 1994-95, IGW Group operated at least 111 eligible vehicles, but could not be satisfied that manufacturer bonuses exceeded the 6% rate used by HMRC or that higher numbers applied in other years.

Court Disposition

Preliminary factual findings made; quantum to be agreed by parties or determined in further proceedings.

Orders

  • Parties to agree the effect of findings on quantum within 90 days or provide draft directions to the Tribunal for further determination.