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In the doghouse
Key points
- HMRC raised an best judgment assessment to disallow input tax for four years.
- A tribunal must be satisfied that HMRC has not acted dishonestly or vindictively.
- The taxpayer nor his adviser attended the tribunal hearing.
- How can HMRC keep up with local businesses when all staff work from 13 regional offices?
- Advisers should check a client’s VAT returns to ensure the figures look sensible.
An eccentric friend has a notice on her front door: ‘Never mind the dog; beware of the owner.’ I have just read an extraordinary First-tier Tribunal case Simon Pettit (TC7095) about a sole trader who provides a stocktaking service for UK pubs and clubs. He was subject to an HMRC assessment for nearly £90 000 plus a behavioural penalty of £31 192. The case prompted me to think of my friend but with different wording that might apply in some situations in our day-to-day work: ‘Never mind HMRC;...
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