Onebill Residential LTD v Revenue & Customs [2010] UKFTT 290 (TC) (28 June 2010)
The appellant failed to produce original invoices and sufficient supporting records to verify its input tax claims; the Commissioners were entitled to disallow the claims and raise assessments to best judgment.
Source-derived case information.
- Citation
- [2010] UKFTT 290 (TC)
- Parties
- Appellant: Onebill Residential LTD; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 28 June 2010
- Procedural Posture
- VAT Input Tax Appeal / Final Judgment
- Outcome
- Appeal dismissed
- Legal Topics
- VAT, Input Tax, Evidence, Refund Claims
Source-derived case record
Summary, issues, holding and outcome
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Parties
Onebill Residential LTD
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
VAT Input Tax Appeal / Final Judgment
Legal Issues
- 1 Whether the appellant provided sufficient evidence to support its input tax refund claims
- 2 Whether the Commissioners were entitled to disallow input tax and raise assessments
Ratio Decidendi
The appellant failed to produce original invoices and sufficient supporting records to verify its input tax claims; the Commissioners were entitled to disallow the claims and raise assessments to best judgment.
Court Disposition
Appeal dismissed
Full Case Text
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