Daly v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2020] UKFTT 281 (TC) (30 June 2020)

Daly v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2020] UKFTT 281 (TC) (30 June 2020)

The Tribunal found HMRC's assessments were made to best judgment, supported by credible evidence including cross-border cooperation; Appellant failed to provide any substantive evidence to rebut the assessments or prove hijack; penalties were lawfully imposed for deliberate and concealed conduct.

Source-derived case information.

Citation
[2020] UKFTT 281
Parties
Appellant: Mr Padraig Daly; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
30 June 2020
Procedural Posture
VAT ASSESSMENTS : Best Judgment / First Tier Tribunal (tax) Final Judgment on Appeal
Outcome
Appeal dismissed in its entirety.
Legal Topics
Value Added Tax, Best Judgment Assessments, Schedule 24 Penalties, Deliberate Conduct, Concealment, Administrative Cooperation, Mutual Assistance, Procedural Issues
Tax Law Value Added Tax Best Judgment Assessments Schedule 24 Penalties Deliberate Conduct Concealment Administrative Cooperation Mutual Assistance +1 more

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Summary, issues, holding and outcome

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Parties

Mr Padraig Daly

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT ASSESSMENTS : Best Judgment / First Tier Tribunal (tax) Final Judgment on Appeal

Legal Issues

  1. 1 Whether to vacate the hearing on medical grounds
  2. 2 Whether to strike out the Appellant
  3. 3 Permission to amend outline of case

Ratio Decidendi

The Tribunal found HMRC's assessments were made to best judgment, supported by credible evidence including cross-border cooperation; Appellant failed to provide any substantive evidence to rebut the assessments or prove hijack; penalties were lawfully imposed for deliberate and concealed conduct.

Court Disposition

Appeal dismissed in its entirety.

Orders

  • All VAT assessments and penalties upheld.
  • No deduction for special circumstances applied.