Upper Tribunal Tax and Chancery Chamber

UT/2022/000129 - [2024] UKUT 00145 (TCC)

Fecha: 13-Dic-2023

Heading

Neutral Citation: [2024] UKUT 00145 (TCC)

Case Number: UT/2022/000129

UPPER TRIBUNAL

(Tax and Chancery Chamber)

Rolls Building

London EC4A 1NL

Procedure - Value Added Tax - section 73(6)(b) VAT Act 1994 - correct test for whether assessment made one year after evidence of facts sufficient in the opinion of HMRC to justify the making of the assessment came to their knowledge - burden of proof - Edwards v Bairstow challenge - appeal dismissed

Heard on:13 December 2023

Judgment date: 22 May 2024

Before

JUDGE GREG SINFIELD

JUDGE NICHOLAS PAINES KC

Between

NOTTINGHAM FOREST FOOTBALL CLUB LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Howard Watkinson, counsel, instructed by The Independent Tax and Forensic Services LLP

For the Respondents: Ross Birkbeck, counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION