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 deregistration request before 30 June 2008; therefore, deregistration cannot be backdated beyond the date HMRC received notification, in accordance with paragraph 13, Schedule 1, VAT Act 1994.

Citation
[2010] UKFTT 208
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) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Deregistration, Effective Date of Deregistration, Notification Requirements
Tax Law VAT Deregistration Effective Date of Deregistration Notification Requirements

Case Brief

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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) Decision

Legal Issues

  1. 1 Whether HMRC received the Appellant's application for VAT deregistration with effect from 30 June 2008 before that date
  2. 2 Whether deregistration can be backdated to a date earlier than notification

Ratio Decidendi

On the balance of probabilities, HMRC did not receive the deregistration request before 30 June 2008; therefore, deregistration cannot be backdated beyond the date HMRC received notification, in accordance with paragraph 13, Schedule 1, VAT Act 1994.

Court Disposition

Appeal dismissed

Orders

  • Deregistration of the Appellant to take effect from 30 September 2008
  • No further backdating of deregistration permitted