Mithras (Wine Bars) Ltd v Revenue & Customs [2010] UKFTT 622 (TC) (01 December 2010)

Mithras (Wine Bars) Ltd v Revenue & Customs [2010] UKFTT 622 (TC) (01 December 2010)

The Appellant failed to discharge the burden of proof to show that the HMRC assessment was incorrect. The evidence provided by the Appellant was found unreliable, particularly regarding the new/reprogrammed tills, and there was insufficient evidence to rebut the Commissioners' figures. Therefore, the assessments made by HMRC were upheld as correct.

Citation
[2010] UKFTT 622
Parties
Appellant: Mithras (Wine Bars) Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (Value Added Tax)
Jurisdiction
United Kingdom
Judgment Date
01 December 2010
Procedural Posture
VAT Appeal / Remitted to First Tier Tribunal (tax Chamber) After Upper Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
VAT Assessment, Burden of Proof, Appellate Jurisdiction, Quantum of Assessment
Tax Law VAT Assessment Burden of Proof Appellate Jurisdiction Quantum of Assessment

Case Brief

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Parties

Mithras (Wine Bars) Ltd

Appellant

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

Respondents

Procedural Posture

VAT Appeal / Remitted to First Tier Tribunal (tax Chamber) After Upper Tribunal Decision

Legal Issues

  1. 1 Whether the VAT assessment by HMRC was correct based on available information
  2. 2 Whether the Appellant discharged the burden of proof to rebut the assessment

Ratio Decidendi

The Appellant failed to discharge the burden of proof to show that the HMRC assessment was incorrect. The evidence provided by the Appellant was found unreliable, particularly regarding the new/reprogrammed tills, and there was insufficient evidence to rebut the Commissioners' figures. Therefore, the assessments made by HMRC were upheld as correct.

Court Disposition

Appeal dismissed

Orders

  • The VAT assessments by HMRC are upheld.