Rastegar (T/A Mo’s Restaurant) v Revenue and Customs: FTTTx 6 Oct 2010

VAT – assessment covering 9 year period following failure to register – Appellant had submitted SA income tax returns showing turnover above VAT registration threshold – whether assessment time barred under 73(6) VATA because information about turnover already held by HMRC – no – whether assessment time barred by s 77 VATA in whole or in part (3 year time limit) – no, because although no penalty actually imposed for non-registration, circumstances giving rise to a liability for such a penalty existed and therefore 20 year extended time limit in s 77(4) VATA engaged – reliance on accountant to advise on tax did not affect this – appeal on preliminary issue dismissed

[2010] UKFTT 471 (TC)
Bailii
England and Wales

VAT

Updated: 04 December 2021; Ref: scu.426640