What is the real issue?

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This decision refers to miscommunications and misunderstandings between the taxpayer and HMRC. These clearly contributed to the three year gap between the issue of the first assessment and the FTT Hearing? And even the amount of VAT in dispute was in dispute!

The underlying issue was whether the supplies were of aircraft parts (VAT Act 1994, Sch 8, Group 8, Item 2A).

I frequently see correspondence where there is lack of understanding, on facts, or on what the relevant section of VAT Law is, or both.

(As an aside, I am involved in a Tribunal Appeal where both parties are agreed on precisely the issue. When we reach the FTT Hearing, the Judge will be very clear on what he/she needs to rule on.)

If you do have a dispute with HMRC, whether it is about VAT or something else, do identify clearly what the dispute is about. Write it down in one short paragraph.

You are welcome to read this decision, but it runs to eighty five (yes, 85) pages!


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.


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