Narroya v Revenue & Customs (VAT - INPUT TAX : Business purposes) [2015] UKFTT 543 (TC) (27 October 2015)
The Tribunal found that the appellant was aware, at the time of submitting the VAT return, that the vehicles were not being used for business purposes and provided no credible evidence of intention for such use. The behaviour was deliberate but not concealed, justifying the penalty imposed by HMRC.
- Citation
- [2015] UKFTT 543
- Parties
- Appellant: Ram Narroya; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 27 October 2015
- Procedural Posture
- VAT Penalty Appeal / First Tier Tribunal Decision
- Outcome
- Appeal dismissed
- Legal Topics
- VAT, Input Tax, Penalties, Deliberate Behaviour, Business Purposes
Case Brief
Summary, issues, holding and outcome
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Parties
Ram Narroya
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
VAT Penalty Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the appellant's behaviour in claiming input VAT on vehicles was deliberate within the meaning of Schedule 24 of the Finance Act 2007
- 2 Whether there was credible evidence of intention to use the vehicles for business purposes
Ratio Decidendi
The Tribunal found that the appellant was aware, at the time of submitting the VAT return, that the vehicles were not being used for business purposes and provided no credible evidence of intention for such use. The behaviour was deliberate but not concealed, justifying the penalty imposed by HMRC.
Court Disposition
Appeal dismissed
Orders
- The penalty assessment of £5,545.73 is upheld.
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