In Sandra Krywald v HMRC [2024] TC09312, the First Tier Tribunal (FTT) found that a taxpayer had a reasonable excuse for the late submission of VAT returns. She took reasonable care to avoid the failings of her advisers and HMRC.
VAT Cases & News
Summaries of interesting VAT cases for the SME owner.
In Brian Lawton v HMRC [2024] TC09309, the First Tier Tribunal (FTT) found that a taxpayer could not make two DIY housebuilder VAT repayment claims where a barn conversion was undertaken in two parts.
In Andrew Quay Hull LLP v HMRC [2024] TC09291 the appellants' three-year battle against a VAT penalty assessment four years after an Alternative Dispute Resolution (ADR) agreement was finally resolved.
In TalkTalk Telecom Limited v HMRC [2024] UKUT 00284, the Upper Tribunal (UT) found that supplies were not made on terms allowing a discount for prompt payment. VAT was chargeable on the invoiced amount.
In Ancient & Modern Jewellers Limited & Anor v HMRC [2024] TC9270, HMRC worked with the assistance of foreign tax authorities to assess £8.5m in VAT and penalties on a watch retailer. It used the VAT second-hand margin scheme to avoid tax on the sale of new imported watches.
Gregory Sewell v HMRC [2023] T9269 is a cautionary tale. A taxpayer's appeal against HMRC’s decision to refuse a VAT refund was not drafted in any way that allowed the FTT to review HMRC's decision. His lack of knowledge of the appeals process led to his appeal being denied.
In Jeneruhl Trading Limited and Vivek Nayar v HMRC [2024] TC09260, a company director was unsuccessful in an attempt to debar HMRC for pursuing him for his company's debts using a company officer liability notice. His company was partly successful on the case management issue of disclosure of HMRC information related to the timing of HMRC's assessments.
