Vass v Revenue & Customs [2010] UKFTT 208 (TC) (07 May 2010)

Vass v Revenue & Customs [2010] UKFTT 208 (TC) (07 May 2010)

On the balance of probabilities, HMRC did not receive the original deregistration request in June 2008; therefore, deregistration must take effect from the earliest date HMRC received notification, which is 30 September 2008, as required by paragraph 13, Schedule 1, VAT Act 1994.

Citation
[2010] UKFTT 208 (TC)
Parties
Appellant: Peter Vass; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (Value Added Tax)
Jurisdiction
United Kingdom
Judgment Date
07 May 2010
Procedural Posture
VAT Deregistration Appeal / First Tier Tribunal (tax), Final Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Deregistration, Cancellation of Registration, Effective Date of Deregistration
Tax Law VAT Deregistration Cancellation of Registration Effective Date of Deregistration

Case Brief

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 2 Authorities cited 3 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Peter Vass

Appellant

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

Respondents

Procedural Posture

VAT Deregistration Appeal / First Tier Tribunal (tax), Final Judgment

Legal Issues

  1. 1 Whether HMRC received the application for VAT deregistration before 30 June 2008
  2. 2 Whether deregistration can be backdated to 30 June 2008

Ratio Decidendi

On the balance of probabilities, HMRC did not receive the original deregistration request in June 2008; therefore, deregistration must take effect from the earliest date HMRC received notification, which is 30 September 2008, as required by paragraph 13, Schedule 1, VAT Act 1994.

Court Disposition

Appeal dismissed

Orders

  • Deregistration of the Appellant to take effect from 30 September 2008