TC09672 - [2025] UKFTT 01262 (TC)

The Appellant is a company incorporated on 4 May 2020 by its owner and sole director Mr Joseph with a business stated to be that of graphic design. Its place of business is Mr Joseph’s rented home.

The Appellant was registered for VAT as an intending trader with an effective date of registration of 1 April 2020 (“the EDR”).

The Appellant has made claims for input tax recovery in periods 07/20 to 09/23, including making an error correction notice for pre-registration input tax. The Appellant did not declare any output tax in any of these periods.

By assessments dated 8 February 2024 HMRC denied £62,511.66 of the Appellant’s claims for input tax. The assessments were the subject of an internal review which on 18 April 2024 upheld the assessments in full. The Appellant appealed to this Tribunal.

On 10 April 2024 HMRC applied to the Tribunal to strike out £49,674 of the Appellant’s appeal.

This decision is concerned with whether to grant HMRC’s application and if so in respect of which parts.