Nottingham Forest Football Club Limited v The Commissioners for HMRC
Decision date: 25 August 2022
Neutral citation: [2022] UKFTT 305 (TC)
Overall AI summary confidence: medium
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: medium
This case concerned whether HMRC's VAT assessment for period 08/15, issued 29 April 2019, was time‑barred under s73(6)(b) VATA by reason of when HMRC had "knowledge of the facts" sufficient to justify assessment. The tribunal found the appellant did not prove on the balance of probabilities that HMRC had such knowledge by 20 April 2018 (as opposed to 9 May 2018 when additional Sage data was obtained). The assessment was therefore not time‑barred and the appeal was dismissed.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: medium
The tribunal treated the one‑year period in s73(6)(b) as running from the date the last piece of evidence which, in the assessing officer’s opinion, was sufficient to justify the assessment, came to HMRC’s knowledge. The taxpayer carries the burden of proving an assessment was issued outside that one‑year limit and must produce evidence showing which material informed the officer’s opinion; absent such proof the assessment stands.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The tribunal commented that it is unsatisfactory for a party to submit a witness statement from someone who does not attend without explaining why they cannot attend, and that corroborating documentary evidence may reduce the impact of non‑attendance objections where the documents are not materially disputed.