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In 2008 HMRC noted that the self assessment tax returns of Mr Singh indicated that his turnover as a builder had been above the VAT threshold for several years.
No response was received from enquiries to the client or his agent and the department calculated that the turnover threshold had been breached in July 2003.
HMRC advised Mr Singh that he should have been registered from 1 September 2003. The taxpayer appealed on the grounds that under VATA 1994 s 73(6) and s 77(1)(a) HMRC were out of time.
It was argued that HMRC had been in possession of the turnover information for a number of years considerably in excess of the time limits imposed by those sections.
The case of Sophie Holdings Ltd TC56 and the High Court’s decision in Pegasus...
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