Seath v Revenue and Customs (VAT – Sole Proprietor With More Than One Business): FTTTx 9 Aug 2019

VAT – sole proprietor with more than one business – total turnover for all businesses for VAT registration – time limits for claims – Leeds City Council applied – Jurisdiction of Tribunal – appeal dismissed – INCOME TAX – Discovery assessments – timing and competency – HMRC discharged burden of proof – onus of proof for quantum on appellant – HMRC’s conduct prior to appeal not within jurisdiction of Tribunal – PENALTIES -deliberate and not careless – appeal dismissed

Citations:

[2019] UKFTT 525 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 December 2022; Ref: scu.641354