Watt Power (UK) Ltd v Revenue & Customs [2009] UKFTT 263 (TC) (16 October 2009)

Watt Power (UK) Ltd v Revenue & Customs [2009] UKFTT 263 (TC) (16 October 2009)

The appellant failed to provide a valid VAT invoice or sufficient alternative evidence to substantiate the input tax claim, and there was no clear audit trail or evidence that output tax was accounted for on the clawed-back commissions. The Commissioners’ refusal of the claim and imposition of the misdeclaration...

Source-derived case information.

Citation
[2009] UKFTT 263 (TC)
Parties
Appellant: Watt Power (UK) Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
16 October 2009
Procedural Posture
VAT Input Tax Appeal and Misdeclaration Penalty / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Input Tax, Evidence, Misdeclaration Penalty, Tribunal Procedure
Tax Law VAT Input Tax Evidence Misdeclaration Penalty Tribunal Procedure

Source-derived case record

Summary, issues, holding and outcome

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Parties

Watt Power (UK) Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Input Tax Appeal and Misdeclaration Penalty / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant was entitled to recover input tax without a valid supporting invoice or sufficient alternative evidence
  2. 2 Whether the misdeclaration penalty was properly imposed

Ratio Decidendi

The appellant failed to provide a valid VAT invoice or sufficient alternative evidence to substantiate the input tax claim, and there was no clear audit trail or evidence that output tax was accounted for on the clawed-back commissions. The Commissioners’ refusal of the claim and imposition of the misdeclaration penalty were reasonable and correct.

Court Disposition

Appeal dismissed

Orders

  • Appeal against assessment dismissed
  • Appeal against misdeclaration penalty dismissed