Evans v Thwe Commissioners for Revenue & Customs [2011] UKFTT 464 (TC) (11 July 2011)

Evans v Thwe Commissioners for Revenue & Customs [2011] UKFTT 464 (TC) (11 July 2011)

The appellant was correctly compulsorily registered for VAT as her turnover exceeded the threshold based on Self Assessment returns; HMRC acted reasonably in their assessment and calculation, including zero-rated book sales; the penalty for belated notification was reduced to nil due to excessive delay by HMRC.

Citation
[2011] UKFTT 464 (TC)
Parties
Appellant: Susan Evans; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
11 July 2011
Procedural Posture
VAT Registration Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed in respect of VAT registration; penalty reduced to nil
Legal Topics
VAT Registration, Belated Notification Penalty, Assessment of Taxable Supplies, Zero Rated Supplies, Flat Rate Scheme
Tax Law VAT Registration Belated Notification Penalty Assessment of Taxable Supplies Zero Rated Supplies Flat Rate Scheme

Case Brief

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Parties

Susan Evans

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Registration Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant was correctly compulsorily registered for VAT
  2. 2 Whether the assessment of VAT and penalty was calculated using best judgement
  3. 3 Whether the appellant was entitled to reclaim input tax on zero-rated supplies

Ratio Decidendi

The appellant was correctly compulsorily registered for VAT as her turnover exceeded the threshold based on Self Assessment returns; HMRC acted reasonably in their assessment and calculation, including zero-rated book sales; the penalty for belated notification was reduced to nil due to excessive delay by HMRC.

Court Disposition

Appeal dismissed in respect of VAT registration; penalty reduced to nil

Orders

  • Appellant's compulsory VAT registration upheld
  • VAT assessment confirmed in amended amount of £9,365.18