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 unreliable or incomplete, and the Tribunal found no reason to question the assessments made by HMRC. Therefore, the appeal was dismissed and the assessments upheld.

Citation
[2010] UKFTT 622 (TC)
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

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 2 Authorities cited 4 Party arguments 2 Amounts and remedies 1
Sign in to unlock

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 made 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 unreliable or incomplete, and the Tribunal found no reason to question the assessments made by HMRC. Therefore, the appeal was dismissed and the assessments upheld.

Court Disposition

Appeal dismissed

Orders

  • Assessments by HMRC upheld