Walsh v The Commissioners for Revenue & Customs [2009] UKFTT 344 (TC) (03 December 2009)

Walsh v The Commissioners for Revenue & Customs [2009] UKFTT 344 (TC) (03 December 2009)

The appellant failed to maintain proper records and did not provide sufficient evidence to displace HMRC's assessment. HMRC's assessment was made to the best of their judgment based on available information, and the 24% uplift was reasonable. The appellant did not discharge the burden of proof to show the assessment was not made to best judgment.

Citation
[2009] UKFTT 344
Parties
Appellant: Robert Walsh; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (VAT)
Jurisdiction
United Kingdom
Judgment Date
03 December 2009
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Assessment, Record Keeping, Best Judgment Assessment, Burden of Proof
Tax Law VAT Assessment Record Keeping Best Judgment Assessment Burden of Proof

Case Brief

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Parties

Robert Walsh

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (VAT)

Respondents

Procedural Posture

VAT Assessment Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the appellant maintained proper records to verify VAT returns
  2. 2 Whether the VAT assessment was made to the best judgment of HMRC

Ratio Decidendi

The appellant failed to maintain proper records and did not provide sufficient evidence to displace HMRC's assessment. HMRC's assessment was made to the best of their judgment based on available information, and the 24% uplift was reasonable. The appellant did not discharge the burden of proof to show the assessment was not made to best judgment.

Court Disposition

Appeal dismissed

Orders

  • Assessment by HMRC in the sum of £11,951.00 for VAT periods 01/2003 - 07/2005 upheld
  • Right to apply for permission to appeal pursuant to Rule 39 of The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009