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 derived from the Appellant's own SAGE accounting records, that the Appellant failed to explain discrepancies or provide valid VAT invoices for input tax claims, and that the misdeclaration penalty was correctly calculated with no mitigating circumstances. The assessments and penalty were upheld as reasonable and lawful.

Citation
[2012] UKFTT 373 (TC)
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) Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT Assessments, Input Tax Claims, Misdeclaration Penalty, Evidence Requirements, Adjournment Applications
Tax Law VAT Assessments Input Tax Claims Misdeclaration Penalty Evidence Requirements Adjournment Applications

Case Brief

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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) Final Decision

Legal Issues

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

Ratio Decidendi

The Tribunal found that HMRC's assessments were derived from the Appellant's own SAGE accounting records, that the Appellant failed to explain discrepancies or provide valid VAT invoices for input tax claims, and that the misdeclaration penalty was correctly calculated with no mitigating circumstances. The assessments and penalty were upheld as reasonable and lawful.

Court Disposition

Appeal dismissed

Orders

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