Howe v Her Majesty's Revenue & Customs [2009] UKFTT 73 (TC) (24 April 2009)

The Appellant was liable to be registered for VAT from 1 November 1998 as his turnover exceeded the threshold, and the 'chair rental' arrangements did not alter this liability. The assessments and penalty were made to the best of HMRC's judgment and are upheld.

Citation: [2009] UKFTT 73
Parties: Appellant: Michael Howe; Respondents: The Commissioners for Her Majesty's Revenue and Customs (Value Added Tax)
Jurisdiction: United Kingdom
Judgment Date: 24 April 2009
Procedural Posture: VAT Appeal / First Tier Tribunal (tax), Decision After Hearing in Absence of Appellant
Outcome: Appeal dismissed subject to opportunity for further evidence within 28 days; otherwise, dismissal final.
Legal Topics: VAT Registration, Late Registration Penalties, Chair Rental Scheme, Assessment Based on Direct Tax Information

Tax Law VAT Registration Late Registration Penalties Chair Rental Scheme Assessment Based on Direct Tax Information

Case Brief

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Parties

Michael Howe

Appellant

The Commissioners for Her Majesty's Revenue and Customs (Value Added Tax)

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal (tax), Decision After Hearing in Absence of Appellant

Legal Issues

1 Whether Appellant was liable to be registered for VAT from 1 November 1998
2 Whether the assessments to VAT and penalty for late registration were correct
3 Whether 'chair rental' arrangements affected VAT liability

Ratio Decidendi

Court Disposition

Appeal dismissed subject to opportunity for further evidence within 28 days; otherwise, dismissal final.

Orders

HMRC's decision on VAT registration from 1 November 1998 upheld
VAT assessments of £47,875.01 and £13,238.00 upheld