Shadow Photographic Ltd v Revenue & Customs [2010] UKFTT 467 (TC) (04 October 2010)

Shadow Photographic Ltd v Revenue & Customs [2010] UKFTT 467 (TC) (04 October 2010)

HMRC's decision to cancel the Appellant's VAT registration retrospectively under paragraph 13(3) was reasonable because there was no evidence of trading or intention to trade, and the only invoice issued predated the company's incorporation, failing the statutory requirements for registration.

Source-derived case information.

Citation
[2010] UKFTT 467
Parties
Appellant: Shadow Photographic Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
04 October 2010
Procedural Posture
VAT Registration Appeal / First Tier Tribunal (tax), Substantive Decision
Outcome
Appeal dismissed
Legal Topics
VAT Registration, Cancellation of Registration, Taxable Supplies, Retrospective Deregistration
Tax Law VAT Registration Cancellation of Registration Taxable Supplies Retrospective Deregistration

Source-derived case record

Summary, issues, holding and outcome

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Parties

Shadow Photographic Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Registration Appeal / First Tier Tribunal (tax), Substantive Decision

Legal Issues

  1. 1 Whether HMRC's decision to cancel the Appellant's VAT registration under Schedule 1 paragraph 13(3) of VATA 1994 was reasonable

Ratio Decidendi

HMRC's decision to cancel the Appellant's VAT registration retrospectively under paragraph 13(3) was reasonable because there was no evidence of trading or intention to trade, and the only invoice issued predated the company's incorporation, failing the statutory requirements for registration.

Court Disposition

Appeal dismissed