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G Singh trading as Smethwick Carpet and Furniture Warehouse (TC5376)
Careless error penalty in relation to building works
The taxpayer traded as a furniture warehouse and claimed input tax of £39 152 for building works to improve the premises. An HMRC officer was not satisfied that the invoices related to a taxable supply received by the taxpayer and refused the claim. The officer also imposed a penalty for careless error. The taxpayer appealed.
The First-tier Tribunal was satisfied that the taxpayer had received some supplies but found there was no evidence of negotiations nor written estimates or agreements. Further there was insufficient evidence of the cash payments alleged to have been made by the taxpayer.
The tribunal concluded that HMRC was correct to say the invoices were invalid. The judge also agreed that the penalty was appropriate on the basis that...
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