TC09553 - [2025] UKFTT 00705 (TC)

Case Number: TC09553

Location: Decided on the papers

Appeal reference: TC/2023/16328

VALUE ADDED TAX – error correction submitted to HMRC by Appellant – assessing officer completing relevant form within one year of submission but assessment counter-signed more than one year after submission – whether assessment “made” within one year of evidence of facts sufficient to justify the making of the assessment – no

Judgment date: 12 June 2025

Decided by:

TRIBUNAL JUDGE BAILEY

Between

CONSERVATORY INSULATIONS NORTHWEST LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

The Tribunal determined both the Respondents’ application to strike out this appeal and the substantive appeal, on 6 June 2025, without a hearing having first read the Notice of Appeal (with enclosures) filed 27 October 2023, the Respondents’ Statement of Case filed on 25 January 2024, the Respondents’ application to Strike Out this appeal filed on 14 June 2024, and all other correspondence on the Tribunal file.

DECISION