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)

HMRC's VAT assessments and penalties were made to best judgment, based on credible evidence, including official information from the Republic of Ireland's Revenue Commissioners; appellant failed to provide evidence to rebut assessments or substantiate claims of hijack; penalties were lawfully imposed for deliberate...

Source-derived case information.

Citation
[2020] UKFTT 281 (TC)
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) Decision on Appeal
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, Best Judgment Assessments, Schedule 24 Penalties, Deliberate Conduct, Concealment, Mutual Assistance, Administrative Co Operation
Tax Law Value Added Tax Best Judgment Assessments Schedule 24 Penalties Deliberate Conduct Concealment Mutual Assistance Administrative Co Operation

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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) Decision 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

HMRC's VAT assessments and penalties were made to best judgment, based on credible evidence, including official information from the Republic of Ireland's Revenue Commissioners; appellant failed to provide evidence to rebut assessments or substantiate claims of hijack; penalties were lawfully imposed for deliberate and, in relevant instances, concealed conduct.

Court Disposition

Appeal dismissed

Orders

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