Jurisdiction(s):
United Kingdom

FTT holds VAT assessment 'made' only on required countersignature; HMRC out of time under VATA 1994 s 73(6)(b) (Conservatory Insulations Northwest Ltd v HMRC)

Published on: 24 June 2025

Published by a LexisNexis Tax expert

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Conservatory Insulations Northwest Ltd v HMRC [2025] UKFTT 705 (TC)

HMRC sought to have the appeal struck out on two bases:

the FTT lacked jurisdiction to determine the point; and
the appeal had no reasonable prospect of success.

Both grounds hinged on HMRC’s stance about the timing of the assessment, which the FTT rejected. The appellant’s agent, acting on the company’s behalf, told HMRC about errors affecting VAT return periods that fell within the relevant window for notifying errors and raising assessments. It was accepted by both sides that the material provided to HMRC amounted to evidence of facts which, in HMRC’s view, was sufficient to warrant making the assessment, and that the relevant deadline for issuing the assessment was one year from the date HMRC had...

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