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Burden of proof
Burden of proof
We approached the issues on the basis that it was for HMRC to show that the Assessment was valid, in time and to their best judgment. We so found, see [9(5)] and [72]. The burden is then on GM to show the correct amount of tax due (in other words that their supplies are examination services).
- Heading
- We decided that the appeal should be dismissed introduction and Summary
- Evidence
- Findings of fact
- Law
- Case law – Best judgment
- Case law – education exemption – Consumer perspective and nature of supplies consisting of more than one element
- Burden of proof
- What is GM’s product?
- Mr Constable’s evidence
- The Barbados Study
- Mr Hunter’s Evidence
- Consumer Perception
- The role of assessments in learning
- Conclusion on the nature of ConquerMaths
- Meaning of “examination services”
- Is an assessment a self-standing concept in Schedule 9 VATA?
- Meaning of “Assessments”
- Consumer perception test
- Alternative test – functional analysis
- Best Judgment
- other matters
- Conclusions