UT (Tax & Chancery) UT/2023/00099 - [2025] UKUT 00013 (TCC)

This appeal concerns HMRC’s decision to deny input tax claimed under section 25 VATA and Regulation 29 VATR and the issuance of assessments under s.73(1) VATA. Section 73(1) VATA reads:

“Where a person has failed to make any returns required under this Act (or under any provision repealed by this Act) or to keep any documents and afford the facilities necessary to verify such returns or where it appears to the Commissioners that such returns are incomplete or incorrect, they may assess the amount of VAT due from him to the best of their judgment and notify it to him.”

The appeal to the FTT was made pursuant to s.83(1) VATA, which provides:

“(1)

Subject to sections 83G and 84, an appeal shall lie to the tribunal with respect to any of the following matters

…

(c)

the amount of any input tax which may be credited to a person;

…

(p)

an assessment—

(i)

under section 73(1) or (2) in respect of a period for which the appellant has made a return under this Act;…

or the amount of such an assessment;”