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

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

The appellant's turnover exceeded the VAT registration threshold from 1 November 1998, and the 'chair rental' arrangements did not exclude those receipts from taxable turnover; thus, the assessments and penalty were correct and should be upheld.

Citation
[2009] UKFTT 73 (TC)
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 Penalty and Assessment Appeal / First Tier Tribunal (tax), Decision After Hearing in Absence of Appellant
Outcome
Appeal dismissed, subject to possible further submissions within 28 days.
Legal Topics
VAT Registration, Late Registration Penalties, Chair Rental Schemes, Assessment Based on Direct Tax Information
Tax Law VAT Registration Late Registration Penalties Chair Rental Schemes Assessment Based on Direct Tax Information

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Michael Howe

Appellant

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

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether appellant was liable to be registered for VAT from 1 November 1998
  2. 2 Whether assessments to VAT and penalty for late registration were correct
  3. 3 Effect of 'chair rental' arrangements on VAT liability

Ratio Decidendi

The appellant's turnover exceeded the VAT registration threshold from 1 November 1998, and the 'chair rental' arrangements did not exclude those receipts from taxable turnover; thus, the assessments and penalty were correct and should be upheld.

Court Disposition

Appeal dismissed, subject to possible further submissions within 28 days.

Orders

  • HMRC's determination of VAT registration from 1 November 1998 upheld.
  • VAT assessments of £47,875.01 and £13,238.00 upheld.