Upper Tribunal Tax and Chancery Chamber

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

Fecha: 13-Dic-2023

Introduction

Introduction

On 29 April 2019, the Respondents (‘HMRC’) assessed the Appellant, Nottingham Forest Football Club Limited (‘NFFC’), for VAT of £345,561 for the period 08/15. NFFC appealed to the First-tier Tribunal (Tax Chamber) (‘FTT’).

The only issue at the hearing of the appeal was whether the assessment had been made within the time limit in section 73(6)(b) of the VAT Act 1994 (‘VATA’). Section 73(6)(b) VATA states that an assessment shall not be made later than one year after evidence of facts, sufficient in the opinion of HMRC to justify the making of the assessment, came to their knowledge. HMRC contended that their knowledge of the facts was only complete on or after 9 May 2018 whereas NFFC argued that HMRC had the necessary knowledge of the facts on 20 April 2018 which was more than one year before the assessment was made and thus it was out of time.

In a decision released on 25 August 2022 with neutral citation [2022] UKFTT 305 (TC) (‘the Decision’), the FTT dismissed NFFC’s appeal. The FTT’s findings are set out below at [10].

With the permission of the Upper Tribunal (‘UT’), NFFC now appeals on three grounds, namely that:

(1)

the FTT failed to apply the correct tests as set out in the relevant case law;

(2)

the FTT erred in its treatment of the burden of proof; and

(3)

the FTT’s conclusion that 9 May 2018 was, on balance, the best date on which HMRC had evidence of the facts sufficient in their opinion to justify the making of the assessment was perverse because there was no evidence to support that finding.

NFFC was represented by Mr Howard Watkinson and Mr Ross Birkbeck appeared for HMRC. We are grateful to both counsel for their submissions both written and oral.