Reddrock Ltd v Revenue & Customs [2012] UKFTT 46 (TC) (12 January 2012)

Reddrock Ltd v Revenue & Customs [2012] UKFTT 46 (TC) (12 January 2012)

Appellant failed to discharge the burden of proof that the supplies evidenced by the invoices took place; supporting documentation was unreliable and manufactured; witness evidence was unsatisfactory; therefore, input tax deduction was properly disallowed and appeal dismissed.

Citation
[2012] UKFTT 46
Parties
Appellant: Reddrock Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
12 January 2012
Procedural Posture
VAT Input Tax Appeal / Final Judgment After Oral Hearing and Written Submissions
Outcome
Appeal dismissed
Legal Topics
VAT, Input Tax Deduction, Burden of Proof, Validity of Invoices, Tribunal Procedure, Costs
Tax Law VAT Input Tax Deduction Burden of Proof Validity of Invoices Tribunal Procedure Costs

Case Brief

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Parties

Reddrock Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Input Tax Appeal / Final Judgment After Oral Hearing and Written Submissions

Legal Issues

  1. 1 Whether the supplies evidenced by 54 invoices actually took place
  2. 2 Whether the invoices constituted valid VAT invoices under Regulation 29 of the VAT Regulations 1995
  3. 3 Whether the Appellant discharged the burden of proof

Ratio Decidendi

Appellant failed to discharge the burden of proof that the supplies evidenced by the invoices took place; supporting documentation was unreliable and manufactured; witness evidence was unsatisfactory; therefore, input tax deduction was properly disallowed and appeal dismissed.

Court Disposition

Appeal dismissed

Orders

  • Input tax deduction disallowed
  • Costs awarded to HMRC on standard basis, to be assessed if not agreed