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    TC09555 - [2025] UKFTT 00748 (TC)
    First-tier Tribunal (Tax Chamber)

    TC09555 - [2025] UKFTT 00748 (TC)

    Fecha: 09-May-2025

    VAT Quantum Issue

    VAT Quantum Issue

    Legal test

    103.

    As set out in Sintra and summarised in paragraph 67 having accepted that the VAT and Further VAT Assessments were made in exercise of HMRC’s best judgment our role is to evaluate all the evidence made available to us and determine the amount we consider to be due by way of VAT.

    • Heading
    • Introduction
    • Brief factual and procedural background
    • Burden of Proof
    • Evidence
    • Parties submission
    • Findings of fact
    • Evidence
    • Parties submissions
    • Findings of fact
    • Best Judgement Issue
    • Evidence
    • Parties submissions
    • Findings of fact
    • VAT Quantum Issue
    • Parties submissions
    • Evidence
    • Input Tax Issue
    • Discussion
    • Works on premises in Leicester
    • 7 Wilmslow Road
    • Vehicle hire invoices
    • Birmingham Hotels invoices
    • Discovery Issue
    • Findings of fact
    • Deliberate issue
    • Parties submissions
    • Findings of fact
    • Participation Issue
    • PLN Issue
    • Findings of Fact
    • Mitigation Issue
    • Parties submissions
    • Findings of fact
    • Conclusions

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