Drury v Revenue & Customs [2009] UKFTT 50 (TC) (16 April 2009)

Drury v Revenue & Customs [2009] UKFTT 50 (TC) (16 April 2009)

The appellant was liable to register for VAT from 1 September 2006 as his taxable supplies exceeded the threshold in July 2006. The Commissioners acted lawfully in refusing exception from registration because, as at 1 September 2006, there was no evidence the appellant's turnover for the following year would fall...

Source-derived case information.

Citation
[2009] UKFTT 50 (TC)
Parties
Appellant: Nicholas Paul Drury; Respondents: The Commissioners for Her Majesty's Revenue and Customs (Value Added Tax)
Jurisdiction
United Kingdom
Judgment Date
16 April 2009
Procedural Posture
VAT Registration Appeal / First Tier Tribunal (tax), Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT Registration, Exception From Registration, Retrospective Registration, Deregistration Threshold
Tax Law VAT Registration Exception From Registration Retrospective Registration Deregistration Threshold

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Parties

Nicholas Paul Drury

Appellant

The Commissioners for Her Majesty's Revenue and Customs (Value Added Tax)

Respondents

Procedural Posture

VAT Registration Appeal / First Tier Tribunal (tax), Final Decision

Legal Issues

  1. 1 Whether the appellant was liable to be registered for VAT with effect from 1 September 2006
  2. 2 Whether the Commissioners acted lawfully in refusing exception from registration under paragraph 1(3) of Schedule 1 VATA 1994

Ratio Decidendi

The appellant was liable to register for VAT from 1 September 2006 as his taxable supplies exceeded the threshold in July 2006. The Commissioners acted lawfully in refusing exception from registration because, as at 1 September 2006, there was no evidence the appellant's turnover for the following year would fall below the deregistration threshold. The statutory test must be applied at the date of liability, and the appellant could not provide the necessary evidence at that time.

Court Disposition

Appeal dismissed