Cross v Revenue & Customs [2014] UKFTT 907 (TC) (19 September 2014)

Cross v Revenue & Customs [2014] UKFTT 907 (TC) (19 September 2014)

On the balance of probabilities, when the appellant transferred the business as a going concern and the VAT registration number to the company, all rights and liabilities, including any future right to claim repayment of overpaid VAT, transferred to the company. Regulation 4(8) of the 1980 Regulations and section 33 VATA 1983 support that the transferee stands in the shoes of the transferor for VAT purposes. Therefore, the appellant had no statutory right to make the claim, and the recovery assessments are confirmed.

Citation
[2014] UKFTT 907
Parties
Appellant: Robert Cross; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 September 2014
Procedural Posture
VAT Repayment Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Transfer as a Going Concern, Fleming Claim, Statutory Right to Repayment, Section 80 VATA 1994
Tax Law VAT Transfer as a Going Concern Fleming Claim Statutory Right to Repayment Section 80 VATA 1994

Case Brief

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Parties

Robert Cross

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Repayment Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the right to claim repayment of overpaid VAT under section 80 VATA 1994 remained with the appellant after transfer of the business as a going concern and VAT registration number to a company in 1985.

Ratio Decidendi

On the balance of probabilities, when the appellant transferred the business as a going concern and the VAT registration number to the company, all rights and liabilities, including any future right to claim repayment of overpaid VAT, transferred to the company. Regulation 4(8) of the 1980 Regulations and section 33 VATA 1983 support that the transferee stands in the shoes of the transferor for VAT purposes. Therefore, the appellant had no statutory right to make the claim, and the recovery assessments are confirmed.

Court Disposition

Appeal dismissed

Orders

  • The two recovery assessments in the sums of £48,655 and £91,187 are confirmed.