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Lincoln Smith (TC3949)
The taxpayer ran a wine bar. He registered for VAT with effect from 1 August 2001 following an HMRC investigation.
His turnover fell below the VAT registration threshold in 2008 and he stopped accounting for VAT but did not deregister.
The Revenue raised estimated VAT assessments in 2012 to collect the outstanding tax which resulted in a county court judgment against the taxpayer.
He appealed explaining that his failure to deregister was because he was in dispute with his former accountant. He was also having trading problems that had caused him a lot of stress.
The tax department said the matter was “very simple”: the taxpayer had continued to make taxable supplies from 2008. The earliest date from which he could deregister was 12 January 2012 the date on which the taxman received the taxpayer’s form VAT 7 request to deregister.
The First-tier Tribunal said...
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