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The taxpayer owned three delicatessens and two bars. HMRC made VAT assessments to the best of their judgment because they believed his VAT returns to be incorrect.
The taxpayer appealed.
The First-tier Tribunal upheld the assessments, stating that its function was ‘supervisory’.
The taxpayer appealed.
The Upper Tribunal said that the First-tier Tribunal’s quasi-supervisory jurisdiction meant that it had to consider all the material before it, and base their decision on that information.
In the instant case, the First-tier Tribunal had not addressed its primary task of determining the correct amount of tax based on the information presented to it. It should have exercised a full appellate jurisdiction and decided for itself the correct amount of tax due.
The taxpayer’s appeal was allowed and the case remitted to the original First-tier Tribunal.
