VAT – group of companies – mistaken assumptions that two companies were part of existing group registration – transactions undertaken by VAT group members with those companies – assessments made in respect of supplies – applications made for retrospective group registration of those companies – applications refused – whether Tribunal has jurisdiction to consider such appeals – yes – nature of jurisdiction as in John Dee – different jurisdiction where outright refusal of application explicitly on grounds of protection of revenue – nature of HMRC’s powers under s 43B(4) VATA 1994 – factors to be taken into account in considering ‘retrospective’ applications – discretion open, and not to be constrained by HMRC’s published guidance – held, as HMRC had not acted within terms of s 43B(4), applications must be remitted to them for reconsideration
Option to tax – whether exercised – on facts, yes – application for belated notification refused – not established that HMRC could not reasonably have been satisfied that there were grounds for refusal
Misdeclaration penalty – held, to be confirmed in amount assessed, subject to result of reconsidered group registration application
Procedure – outcome of appeals dependent on result of relevant group registration application – time limit for further appeals adjusted
Judges:
Clark J
Citations:
[2013] UKFTT 190 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.472396