Nguyen Revenue & Customs (VAT : Registration) [2020] UKFTT 219 (TC) (13 May 2020)

Nguyen Revenue & Customs (VAT : Registration) [2020] UKFTT 219 (TC) (13 May 2020)

The tribunal found, based on the totality of evidence including CCTV, till rolls, client letters, and oral testimony, that the appellant's average weekly and annual turnover did not exceed the VAT registration threshold in any relevant period. The appeal against registration was therefore allowed.

Source-derived case information.

Citation
[2020] UKFTT 219 (TC)
Parties
Appellant: Ly Nguyen; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
13 May 2020
Procedural Posture
VAT Registration Appeal / First Tier Tribunal (tax Chamber) Decision on Registration Appeal
Outcome
Appeal allowed
Legal Topics
VAT Registration Threshold, Taxable Supplies, Assessment of Turnover, Appeal Procedure, Admissibility of Evidence
Tax Law VAT Registration Threshold Taxable Supplies Assessment of Turnover Appeal Procedure Admissibility of Evidence

Source-derived case record

Summary, issues, holding and outcome

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Parties

Ly Nguyen

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Registration Appeal / First Tier Tribunal (tax Chamber) Decision on Registration Appeal

Legal Issues

  1. 1 Whether the appellant's taxable supplies exceeded the VAT registration threshold during the relevant period
  2. 2 Whether HMRC's decision to require VAT registration was justified based on the evidence

Ratio Decidendi

The tribunal found, based on the totality of evidence including CCTV, till rolls, client letters, and oral testimony, that the appellant's average weekly and annual turnover did not exceed the VAT registration threshold in any relevant period. The appeal against registration was therefore allowed.

Court Disposition

Appeal allowed

Orders

  • The appeal against VAT registration is allowed.