MAXXIM RESIDENTIAL DESIGN LTD v Revenue & Customs (VAT - appeal against assessments - assessments for earlier years made outside statutory time limit) [2023] UKFTT 474 (TC) (02 June 2023)

Penalties are not to be reduced because the assessments for earlier periods were out of time; deliberate and concealed behaviour was established; reductions for disclosure were appropriately applied.

Citation: [2023] UKFTT 474
Parties: Appellant: Mr Evans; Respondent: HMRC
Jurisdiction: United Kingdom
Judgment Date: 02 June 2023
Procedural Posture: VAT Assessment and Penalty Appeal / Final Judgment
Outcome: Assessments for VAT periods 12/13, 03/14 and 06/14 confirmed; assessments for earlier periods set aside; penalties upheld.
Legal Topics: VAT Assessments, Penalties, Time Limits, Deliberate and Concealed Behaviour, Disclosure Mitigation

Tax Law VAT Assessments Penalties Time Limits Deliberate and Concealed Behaviour Disclosure Mitigation

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Parties

Mr Evans

Appellant

HMRC

Respondent

Procedural Posture

VAT Assessment and Penalty Appeal / Final Judgment

Legal Issues

1 Whether VAT assessments for periods 03/13, 06/13 and 09/13 were out of time
2 Whether penalties should be reduced due to invalid assessments
3 Whether behaviour was deliberate and concealed

Ratio Decidendi

Penalties are not to be reduced because the assessments for earlier periods were out of time; deliberate and concealed behaviour was established; reductions for disclosure were appropriately applied.

Court Disposition

Assessments for VAT periods 12/13, 03/14 and 06/14 confirmed; assessments for earlier periods set aside; penalties upheld.

Orders

Assessments for VAT periods 12/13, 03/14 and 06/14 confirmed
Assessments for VAT periods 03/13, 06/13 and 09/13 set aside