TC09555 - [2025] UKFTT 00748 (TC)

Fecha: 09-May-2025

Parties submissions

Parties submissions

104.

The Appellant claims that the output tax elements of the VAT Assessments and Further VAT Assessments are overstated for three principal reasons:

(1)

The card to cash ratio identified from the till data obtained from the new till does not take account of a 2-for-1 offer that was being run in the period from July to November 2017 or the takings derived from the introduction of banqueting facilities not previously provided in the function room.

(2)

No VAT should be assessed for periods 01/18 to 07/18 because HMRC accepted the card cash ratio for 10/17 and assessed earlier periods on that basis.

(3)

Zero rated sales are understated as 3KH derived substantial sales through the supply of outside catering i.e. the provision of food for events where the food was prepared and cooked by 3KH cooled and supplied below ambient temperature to be reheated by the purchaser. Such sales also often being made on credit terms.

105.

HMRC contend that as new evidence has become available they have evaluated it and, where appropriate, amended the quantum of the VAT and Further VAT Assessments such that the amounts as set out in paragraphs 1(1) and 1(6) properly represent the amounts due.