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No smoking gun
Key points
- HMRC intercepted several tobacco imports.
- The taxpayer appealed against compulsory registration and an assessment.
- The First-tier Tribunal said HMRC’s assumptions could not be correct.
- Grocer failed to register for VAT but had mainly zero-rated sales.
- HMRC based an assessment on the flat rate scheme even though the taxpayer had not opted for this.
Am I going soft in my old age being pleased that someone illegally importing hand-rolled tobacco into the UK escaped a £220 000 VAT assessment after a successful appeal in the First-tier Tribunal? After some serious contemplation my answer is a categoric ‘no’. This is because the assumptions made by HMRC in reaching its conclusion about this figure along with requiring the taxpayer to be VAT registered on...
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