HMRC had been reviewing this Subway franchisee’s VAT Returns going back as far as 2006.
Whilst there were some grounds of appeal, the taxpayer failed to specify them in correspondence, and in his appeal. He also failed to comply with Tribunal Directions.
As a result, the FTT ‘struck out’ his appeal, leaving him an almost impossible task to have the original assessment(s) overturned.
The lesson is simple: if and when HMRC raise an assessment, make it very clear why you think they are wrong!
About Les Howard
Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire
I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.