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

The Appellant failed to discharge the burden of proof that the supplies evidenced by the invoices took place; the Tribunal found the witness evidence unreliable and the supporting documentation manufactured to substantiate false claims. Accordingly, the appeal was dismissed.

Citation: [2012] UKFTT 46 (TC)
Parties: Appellant: Reddrock Ltd; 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 Full Hearing
Outcome: Appeal dismissed
Legal Topics: VAT, Input Tax Deduction, Burden of Proof, Validity of Invoices, Costs

Tax Law VAT Input Tax Deduction Burden of Proof Validity of Invoices Costs

Case Brief

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Parties

Reddrock Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Input Tax Appeal / Final Judgment After Full Hearing

Legal Issues

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

Ratio Decidendi

Court Disposition

Appeal dismissed

Orders

Costs awarded to HMRC on the standard basis to be assessed by the Costs Office of the Senior Court in default of agreement
Right to apply for permission to appeal within 56 days