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The taxpayer was a self-employed carpenter and joiner. He was not registered for VAT. HMRC said he should have registered in September 2006.
His accountant wrote to the Revenue advising that the taxpayer had carried out work in the Republic of Ireland in 2006 and 2007 and the jobs were outside the scope of UK VAT. Therefore he did not need to register for VAT. Copies of the relevant invoices were sent to the taxman.
HMRC said the invoices did not show sufficient details of the work and in the absence of adequate documentation the place of supply would be treated as the UK.
The matter proceeded to the First-tier Tribunal which decided the taxpayer had provided sufficient evidence to show he had worked in the Republic of Ireland.
The judge said he could not ‘think what further evidence the appellant could have provided’...
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