Upper Tribunal Tax and Chancery Chamber

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

Fecha: 22-Oct-2024

FIRST GROUND OF APPEAL

FIRST GROUND OF APPEAL

44.

As set out at the beginning of this Decision, the First Ground of Appeal was that the FTT erred in law when it held that the FTT Grounds did not include, as one of the grounds, that the Appellant held valid VAT invoices at the time of HMRC’s decision.

Heading
Introduction
Background
The period before the assessments
HMRC’s letter of 7 January 2019
Subsequent correspondence regarding provision of evidence
The assessments
Further correspondence
Review decision
The Appellant’s grounds of appeal to the FTT
The FTT’s findings and conclusions
The Law
European law
Domestic statute and secondary legislation
Appeal rights against HMRC’s assessments
Relevant case law
FIRST GROUND OF APPEAL
Appellant’s submissions
HMRC’s submissions
The FTT Rules and the case law
Discussion and conclusion
SECOND GROUND OF APPEAL
The case law on jurisdiction
Petroma
Boyce
Scandico
The Appellant’s submissions
Discussion and analysis
The facts
Application of the law to the facts
The Gora principle
The substantive appeal
Implications
Conclusions