- The FTT upheld an appeal against HMRC’s decision that Mr. Shepherd was liable to register his taxi business for VAT.
- Mr. Shepherd believed he was acting as an agent, meaning only his share of turnover counted toward VAT registration.
- HMRC decided he was acting as principal, making him liable for 100% of the turnover.
- HMRC made a best judgment assessment of the outstanding VAT.
- The FTT found HMRC’s evidence for their decision-making process inadequate.
- The appeal was allowed due to insufficient evidence of a reasonable decision-making process by HMRC.
Source: claritaxnews.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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