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The taxpayer was in the business of exporting and importing machinery and spares. He registered for VAT in 1987.
He submitted no VAT returns from 1998. In 2004 he told HMRC that the business had not ceased. However in 2008 the taxpayer agreed with HMRC that he had stopped trading in 1998 and that he should be deregistered for VAT.
In January 2009 he said that he wished to remain registered saying that his sales were expected to be £70 500 a year. HMRC agreed. He submitted a return for the five months to 30 April 2009 which included claims going back to 2004.
HMRC disallowed most of the claim but this was not appealed.
The taxpayer had been diagnosed with a serious disease in 1999 and had run down his business because of...
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