Granger v Revenue & Customs [2012] UKFTT 373 (TC) (10 May 2012)

Granger v Revenue & Customs [2012] UKFTT 373 (TC) (10 May 2012)

The Tribunal found that HMRC's assessments were rational, reasonable, and based on the Appellant's own SAGE records. The Appellant failed to provide valid VAT invoices to substantiate input tax claims. The misdeclaration penalty was correctly calculated, and no mitigating circumstances or reasonable excuse were...

Source-derived case information.

Citation
[2012] UKFTT 373
Parties
Appellant: Matthew Granger; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
10 May 2012
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Assessments, Input Tax Substantiation, Misdeclaration Penalty, Evidence Requirements, Adjournment Applications
Tax Law VAT Assessments Input Tax Substantiation Misdeclaration Penalty Evidence Requirements Adjournment Applications

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Parties

Matthew Granger

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Assessment Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether HMRC's VAT assessments were rational and reasonable
  2. 2 Whether the Appellant substantiated input tax claims with valid VAT invoices
  3. 3 Whether the misdeclaration penalty was correctly calculated and if mitigating circumstances existed

Ratio Decidendi

The Tribunal found that HMRC's assessments were rational, reasonable, and based on the Appellant's own SAGE records. The Appellant failed to provide valid VAT invoices to substantiate input tax claims. The misdeclaration penalty was correctly calculated, and no mitigating circumstances or reasonable excuse were established.

Court Disposition

Appeal dismissed

Orders

  • Assessments for VAT and misdeclaration penalty upheld as set out in paragraph 1