Randbee Leisure Ltd v Revenue & Customs [2010] UKFTT 375 (TC) (11 August 2010)

Randbee Leisure Ltd v Revenue & Customs [2010] UKFTT 375 (TC) (11 August 2010)

The Tribunal found that the appellant failed to provide sufficient evidence or records to displace the assessment made by HMRC, which was based on reasonable assumptions and more than just the price list from the initial visit. The appeal was dismissed as the appellant did not prove their case on the balance of probabilities.

Citation
[2010] UKFTT 375
Parties
Appellant: Randbee Leisure Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
11 August 2010
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, VAT Assessments, Best Judgment Assessment, Evidentiary Burden
Tax Law Value Added Tax VAT Assessments Best Judgment Assessment Evidentiary Burden

Case Brief

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Parties

Randbee Leisure Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Assessment Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether HMRC's VAT assessment was made to the best of their judgment under Section 73(1) of the Value Added Tax Act 1994
  2. 2 Whether the appellant provided sufficient evidence to displace the assessment

Ratio Decidendi

The Tribunal found that the appellant failed to provide sufficient evidence or records to displace the assessment made by HMRC, which was based on reasonable assumptions and more than just the price list from the initial visit. The appeal was dismissed as the appellant did not prove their case on the balance of probabilities.

Court Disposition

Appeal dismissed