Rosanna Jayne Gordon v Commissioners for Her Majesty's Revenue and Customs
Decision date: 18 March 2011
Neutral citation: [2011] UKFTT 191 (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
Mrs Gordon appealed a VAT assessment of £28,652 relating to a repayment return for period 02/99 which had been paid. The tribunal found the repayment had been made without enquiry into supporting invoices, that an assessment was raised and notified in November 2000, and that the assessing officer was entitled to raise a best-judgment assessment on the material available. 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
Where an assessing officer, having made enquiries, receives no adequate supporting documentation for a repayment of input tax, it is reasonable for the officer to disallow the claimed input tax and raise an assessment calculated on the basis of the material before her; such an assessment can be a best-judgment assessment if it reflects the evidence (or lack thereof) available at the time.
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 notes indicate remarks that delay or later enforcement conduct by the tax authority may affect collection proceedings but does not automatically invalidate an assessment that was properly raised and notified when made; and that a taxpayer’s reliance on an agent does not relieve the taxpayer of responsibility to pursue appeals timely. These comments appear non-essential to the decision.