TC09611 - [2025] UKFTT 00987 (TC)

On 31 October 2023, the Tribunal directed that:

“The appeals by Brian David Webb against a decision to reduce a VAT repayment claim to nil [TC/2022/11104], and a VAT assessment for the VAT periods 05/17 to 11/20, Schedule 24 penalties for the same period and a decision to deregister Mr Webb [TC/2022/13869] are hereby consolidated under appeal number [TC/2022/11104]”.

The appeal [TC/2022/13869] to the Tribunal was late but HMRC had no objection to the late appeal.

The right to appeal falls within section 83 Value Added Tax Act 1994 (“VATA”).

With the consent of the parties, the hearing was conducted by video link using the Tribunal's video hearing system. Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings. As such, the hearing was held in public.

The documents to which we were referred comprised a Bundle consisting of 478 pages.

At the outset of the hearing, Ms Brown very helpfully confirmed that there were a number of inaccuracies in HMRC’s Statement of Case and those included what had been described as matters under appeal. We therefore record here the amended version.