Invoices registered in names of deregistered companies
Invoices registered in names of deregistered companies
In SL Phillips v HMRC (TC00556 – 13 July) HMRC discovered that several invoices had been issued in the names of companies which had been struck off the Register of Companies. It issued a notice of registration and an assessment charging VAT of more than £130 000 on the basis that the relevant supplies had actually been made by the companies’ controlling director (P) who was a chartered accountant. P appealed contending that he should not be treated as a ‘taxable person’. The tribunal reviewed the evidence in detail rejected this contention and dismissed the appeal finding that P’s evidence was ‘unconvincing’ and that it was difficult to believe that ‘a man of his experience and training failed to understand how to form run and dissolve companies.
He...
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Invoices registered in names of deregistered companies
Invoices registered in names of deregistered companies
In SL Phillips v HMRC (TC00556 – 13 July) HMRC discovered that several invoices had been issued in the names of companies which had been struck off the Register of Companies. It issued a notice of registration and an assessment charging VAT of more than £130 000 on the basis that the relevant supplies had actually been made by the companies’ controlling director (P) who was a chartered accountant. P appealed contending that he should not be treated as a ‘taxable person’. The tribunal reviewed the evidence in detail rejected this contention and dismissed the appeal finding that P’s evidence was ‘unconvincing’ and that it was difficult to believe that ‘a man of his experience and training failed to understand how to form run and dissolve companies.
He...
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