Murdoch UK Ltd v Revenue & Customs [2011] UKFTT 62 (TC) (18 January 2011)
The Tribunal found that HMRC's refusal to backdate authorisation was not unreasonable, as the appellant had already calculated VAT liabilities using the normal method and no exceptional circumstances were present. The fact that the appellant would have paid less tax under the Scheme was not sufficient reason for retrospective authorisation.
- Citation
- [2011] UKFTT 62 (TC)
- Parties
- Appellant: Murdoch UK Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (VAT)
- Jurisdiction
- United Kingdom
- Judgment Date
- 18 January 2011
- Procedural Posture
- VAT Appeal / First Tier Tribunal Decision
- Outcome
- Appeal dismissed
- Legal Topics
- VAT, Flat Rate Scheme, Retrospective Authorisation
Case Brief
Summary, issues, holding and outcome
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Parties
Murdoch UK Ltd
Appellant
The Commissioners for Her Majesty’s Revenue and Customs (VAT)
Respondents
Procedural Posture
VAT Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether HMRC's refusal to backdate authorisation to use the VAT Flat Rate Scheme was unreasonable
- 2 Whether failure to advise the appellant of the Scheme during inspection constituted grounds for retrospective authorisation
Ratio Decidendi
The Tribunal found that HMRC's refusal to backdate authorisation was not unreasonable, as the appellant had already calculated VAT liabilities using the normal method and no exceptional circumstances were present. The fact that the appellant would have paid less tax under the Scheme was not sufficient reason for retrospective authorisation.
Court Disposition
Appeal dismissed
Full Case Text
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