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)

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 appropriate and fairly represent the limited assistance given.

Source-derived case information.

Citation
[2023] UKFTT 474 (TC)
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; 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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Summary, issues, holding and outcome

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Parties

Mr Evans

Appellant

HMRC

Respondent

Procedural Posture

VAT Assessment and Penalty Appeal / Final Judgment

Legal Issues

  1. 1 Whether VAT assessments for periods 03/13, 06/13 and 09/13 were out of time
  2. 2 Whether penalties should be reduced due to invalid assessments
  3. 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 appropriate and fairly represent the limited assistance given.

Court Disposition

Assessments for VAT periods 12/13, 03/14 and 06/14 confirmed; 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