Nabiltech UK Ltd v Revenue & Customs [2010] UKFTT 357 (TC) (30 July 2010)

Nabiltech UK Ltd v Revenue & Customs [2010] UKFTT 357 (TC) (30 July 2010)

The appellant failed to keep proper records and make accurate returns. The assessment was based on relevant material, the officer made a value judgment, considered the appellant’s submissions, and made reasonable adjustments. The final assessment was not excessive or arbitrary.

Source-derived case information.

Citation
[2010] UKFTT 357
Parties
Appellant: Nabiltech UK Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
30 July 2010
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Assessment, Best Judgment, Record Keeping, Under Declared Tax
Tax Law VAT Assessment Best Judgment Record Keeping Under Declared Tax

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 4 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Nabiltech UK Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Assessment Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the appellant kept proper VAT records
  2. 2 Whether the VAT assessment was made to the best of the officer’s judgment

Ratio Decidendi

The appellant failed to keep proper records and make accurate returns. The assessment was based on relevant material, the officer made a value judgment, considered the appellant’s submissions, and made reasonable adjustments. The final assessment was not excessive or arbitrary.

Court Disposition

Appeal dismissed

Orders

  • Assessment of £7,337.61 VAT due is upheld