First-tier Tribunal decision in Dominion World Ltd

I used to play cricket for a team where one of the players had an inflated view of his bowling skills. He had a valid point: there was an element of surprise for the batsman when he bowled because he had no idea himself about the direction of the ball. Anyway to appease him we always gave him a few overs – preferably when the opposition had its weaker batters at the crease – to ensure a happyish team-mate and a peaceful atmosphere.

Back to VAT I was fascinated by the recent First-tier Tribunal case of Dominion World Ltd (TC9287) where HMRC gave the company more VAT give-aways and concessions than a retailer on Black Friday but still incurred the wrath of the director and sole shareholder Mr Olagunju. The case concerned an assessment for £9 082 issued in 2016 in relation to an internet...