Sloan v Revenue & Customs [2009] UKFTT 310 (TC) (18 November 2009)

Sloan v Revenue & Customs [2009] UKFTT 310 (TC) (18 November 2009)

The appellant failed to provide valid VAT invoices or adequate proof of payment to support the input tax claim. The assessment of £127,241.00 was made to best judgment, as required by law, and the appellant did not discharge the burden of showing otherwise.

Source-derived case information.

Citation
[2009] UKFTT 310 (TC)
Parties
Appellant: John Sloan; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
18 November 2009
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal (tax), Final Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Assessment, Input Tax Deduction, Best Judgment Assessment, Documentary Evidence Requirements
Tax Law VAT Assessment Input Tax Deduction Best Judgment Assessment Documentary Evidence Requirements

Source-derived case record

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Parties

John Sloan

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Assessment Appeal / First Tier Tribunal (tax), Final Judgment

Legal Issues

  1. 1 Whether the VAT assessment of £127,241.00 was made to best judgment
  2. 2 Whether the appellant is entitled to deduct input tax based on invoices from sub-contractors lacking adequate supporting evidence

Ratio Decidendi

The appellant failed to provide valid VAT invoices or adequate proof of payment to support the input tax claim. The assessment of £127,241.00 was made to best judgment, as required by law, and the appellant did not discharge the burden of showing otherwise.

Court Disposition

Appeal dismissed