Upper Tribunal Tax and Chancery Chamber

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

Fecha: 22-Oct-2024

The assessments

The assessments

12.

On 6 February 2019, Officer Mills issued the notice of assessment. This stated:

“I believe that you have not declared the correct amount of VAT due for the period shown on the enclosed schedule. I explained this in my letter dated 7 January 2019…As a result of these assessments, the total VAT due is £34,185,989.”

13.

In the course of the UT hearing we noted that this was incorrect, and the parties agreed. The total VAT due was either £19,064,622 under the preferred assessment, or £15,036,031 under the alternative assessment. However, nothing turns on that for the purposes of this appeal.

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