Evidential burden of proof remained with taxpayer

On 29 April 2019 HMRC issued a VAT assessment to the taxpayer for the period 8/15. This followed discussion with HMRC on errors in figures that had arisen innocently from a change in the club’s accounting systems.

The taxpayer appealed on the basis that HMRC raised the assessment more than one year after it had the necessary knowledge to enable it to make the assessment.

Under VATA 1994 s 73(6) HMRC must make a VAT assessment within the later of two years after the end of the prescribed accounting period or one year after evidence of facts sufficient in the opinion of HMRC to justify the making of the assessment comes to itsknowledge.

 In the instant case an HMRC officer visited the club to understand the business and its accounting systems on 16 April 2018. They returned on 20 April to examine invoices and download...