O’Ryan v Revenue & Customs [2014] UKFTT 838 (TC) (21 August 2014)

O’Ryan v Revenue & Customs [2014] UKFTT 838 (TC) (21 August 2014)

HMRC correctly registered the Appellant for VAT as the legislative criteria for voluntary registration were satisfied; the alleged fraud did not invalidate the registration as the application contained correct information and there were no grounds for refusal.

Citation
[2014] UKFTT 838
Parties
Appellant: Oonagh O’Ryan; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
21 August 2014
Procedural Posture
VAT Registration Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Registration, Fraud, Voluntary Registration, Taxable Person
Tax Law VAT Registration Fraud Voluntary Registration Taxable Person

Case Brief

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Parties

Oonagh O’Ryan

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Registration Appeal / Final Judgment

Legal Issues

  1. 1 Whether HMRC was correct to register the Appellant for VAT
  2. 2 Effect of alleged fraud on VAT registration validity

Ratio Decidendi

HMRC correctly registered the Appellant for VAT as the legislative criteria for voluntary registration were satisfied; the alleged fraud did not invalidate the registration as the application contained correct information and there were no grounds for refusal.

Court Disposition

Appeal dismissed

Orders

  • Appellant's VAT registration stands
  • Any party dissatisfied may apply for permission to appeal within 56 days