Wilson v Revenue and Customs (VAT - REGISTRATION : Liability for) [2016] UKFTT 337 (TC) (13 May 2016)

Wilson v Revenue and Customs (VAT - REGISTRATION : Liability for) [2016] UKFTT 337 (TC) (13 May 2016)

The appellant was liable to be VAT registered for the period in question; the VAT assessment and civil penalty were made to best judgment based on material provided by the appellant and her representatives; the appellant failed to provide credible evidence or calculations to displace the assessment or discharge the...

Source-derived case information.

Citation
[2016] UKFTT 337
Parties
Appellant: Susan Wilson; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
13 May 2016
Procedural Posture
VAT Registration and Assessment Appeal / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT Registration, VAT Assessment, Civil Penalty for Failure to Register, Burden of Proof in Tax Appeals
Tax Law VAT Registration VAT Assessment Civil Penalty for Failure to Register Burden of Proof in Tax Appeals

Source-derived case record

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Parties

Susan Wilson

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Registration and Assessment Appeal / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether the appellant was liable to be registered for VAT from 6 April 1991
  2. 2 Whether the VAT assessment of £70,668 was correct
  3. 3 Whether the civil penalty of £10,550 for failure to notify liability to VAT registration was correctly imposed

Ratio Decidendi

The appellant was liable to be VAT registered for the period in question; the VAT assessment and civil penalty were made to best judgment based on material provided by the appellant and her representatives; the appellant failed to provide credible evidence or calculations to displace the assessment or discharge the burden of proof.

Court Disposition

Appeal dismissed

Orders

  • Appellant’s appeal against VAT registration, assessment, and civil penalty is dismissed.