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 justify a higher number of eligible vehicles or a higher manufacturer bonus rate than those already accepted by HMRC. The Tribunal accepted a minimum of 111 eligible vehicles at the business's peak in 1994-95 and a manufacturer bonus rate of 6%, but not the higher figures claimed by the appellant.

Citation
[2020] UKFTT 80 (TC)
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 decision—findings of fact made; quantum to be agreed by parties or determined in further proceedings.
Legal Topics
Value Added Tax, Claims for Repayment of Output Tax, Motor Traders, Manufacturer Bonuses, Demonstrator Vehicles, Burden of Proof
Tax Law Value Added Tax Claims for Repayment of Output Tax Motor Traders Manufacturer Bonuses Demonstrator Vehicles Burden of Proof

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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 the relevant period
  2. 2 Whether the number of eligible vehicles and level of manufacturer bonuses justify a higher repayment than already made

Ratio Decidendi

The appellant failed to provide sufficient reliable evidence to justify a higher number of eligible vehicles or a higher manufacturer bonus rate than those already accepted by HMRC. The Tribunal accepted a minimum of 111 eligible vehicles at the business's peak in 1994-95 and a manufacturer bonus rate of 6%, but not the higher figures claimed by the appellant.

Court Disposition

Preliminary decision—findings of fact made; quantum to be agreed by parties or determined in further proceedings.

Orders

  • Parties to agree the quantum of repayment based on the Tribunal's findings within 90 days or provide draft directions for further proceedings on quantum.