VAT Tribunal expertise – more than 50 cases
VAT Tribunal expertise
Our team of VAT specialists have been reviewing our VAT Tribunal expertise gained over the years and have outlined below a summary of cases and locations where they have been involved.
VAT ADR
Whilst it is always desirable to attempt to settle matters with HMRC as soon as possible either by way of direct contact or using VAT ADR the need for VAT Tribunal expertise remains an important aspect of our VAT consultancy.
VAT Cases
In no particular order there have been over 50 cases where our VAT experts have been involved at the first tier tax tribunal and these cases have included the following issues:
Partial exemption – special method.
Compulsaory VAT de-registration. HMRC rely on the principle in the Ablessio case and allege that a business was using its VAT registration solely or principally for fraudulent purposes.
Pubs, restaurants, and takeaways – alleged suppression of takings and VAT liability issues. HMRC covert observations challenged.
Food outlets – what constitutes the premises. In one case we were involved on behalf of an Appellant at The High Court, as it then was.
Food outlets – is the food “hot” or freshly prepared.
Default Surcharges – reasonable excuse.
Default Surcharges – no case to answer.
Hairdressers and taxis – to whom does the operative make the supply. In one case one of our VAT specialists was involved at the High Court as it then was.
Where HMRC VAT assessments raised “in time”?
VAT frauds alleged.
VAT penalties.
Personal liability notice.
MTIC cases – mobile phones, computer chips, high value cars etc. Denial of a claim to input tax where a transaction is alleged to be connected with fraud (see Kittel). Denial of the right to zero rate an export supply (see Mecsek). Did the Appellant either know or should have known of the connection to VAT frauds.
Notice of requirement to provide security – validity, relevance if company is in liquidation or has been wound up.
Second hand goods scheme – record keeping.
DIY housebuilders – proper information.
Disaggregation. HMRC sought to argue that two separate businesses, neither of which were registered for VAT, should be treated as one business. Had HMRC been correct the effect would have been VAT registration resulting in VAT due for the previous 17 years.
VAT cases – VAT Tribunal applications
On occasions either before or after a substantive Tribunal hearing an application needs to be made to the Tax tribunal. Such applications are made with a view to favourably progressing matters on behalf of an Appellant. Our VAT Tribunal expertise has involved us in applications such as the following:
Applications to lodge an appeal out of time.
Hardship applications.
Applications for leave to appeal to the Upper tier Tribunal.
Applications to reinstate an appeal. Also at the Upper tier Tribunal.
Costs applications. In one case we were involved at the Upper tier Tribunal.
VAT Tribunal locations
It seems that most Tribunal hearings are now conducted remotely. We regularly undertake many Tribunal hearings remotely. Our VAT Tribunal expertise has taken us to a number of locations and in the next few months we will be back at Taylor House in London. The locations of past VAT cases throughout the country where our VAT experts have attended the as instructed by the Appellant include:
Birmingham
Leeds
Liverpool
London (Bedford Square, Taylor House, The Royal Courts of Justice)
Manchester (Warwick House, West Point, Alexandra House)
North Shields
York
Contact
If you would like further details of our VAT Tribunal expertise at Solve VAT speak t0 one of our VAT specialists on 0161 883 2120.
Tax Tribunal
More information on the VAT first-tier tribunal is available by following the link.