Edgell v Revenue & Customs (VAT - REGISTRATION : Late) [2018] UKFTT 710 (TC) (07 December 2018)

Edgell v Revenue & Customs (VAT - REGISTRATION : Late) [2018] UKFTT 710 (TC) (07 December 2018)

The assessment and decision that the appellant should have registered with effect from 1 October 2008 were made within the relevant statutory time limits and to HMRC's best judgment. The appellant failed to provide sufficient evidence to displace the assessment, except for a reduction in turnover attributed to personal transactions.

Citation
[2018] UKFTT 710 (TC)
Parties
Appellant: Mr Edgell; Respondent: HMRC
Jurisdiction
United Kingdom
Judgment Date
07 December 2018
Procedural Posture
VAT Assessment Appeal / Final Judgment
Outcome
Appeal dismissed except for reduction in assessment and penalty as directed.
Legal Topics
VAT Registration, Statutory Time Limits, Best Judgment Assessment, Penalties
Tax Law VAT Registration Statutory Time Limits Best Judgment Assessment Penalties

Case Brief

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Parties

Mr Edgell

Appellant

HMRC

Respondent

Procedural Posture

VAT Assessment Appeal / Final Judgment

Legal Issues

  1. 1 Whether the VAT assessment was made within statutory time limits
  2. 2 Whether the assessment was made to best judgment
  3. 3 Whether the appellant had a reasonable excuse for failing to register for VAT

Ratio Decidendi

The assessment and decision that the appellant should have registered with effect from 1 October 2008 were made within the relevant statutory time limits and to HMRC's best judgment. The appellant failed to provide sufficient evidence to displace the assessment, except for a reduction in turnover attributed to personal transactions.

Court Disposition

Appeal dismissed except for reduction in assessment and penalty as directed.

Orders

  • HMRC to recalculate the date of VAT registration, VAT liability, and penalty based on turnover of £417,000 for the period 4 January 2008 to 29 February 2012 instead of £427,000.
  • Assessment and penalty reduced accordingly.