In McMullen Holdings Ltd v HMRC (TC01187 – 7 June) a Northern Ireland company (M) was incorporated in December 2007. It became liable to register for VAT from July 2008.
In July 2009 HMRC imposed a penalty under VATA 1994 s 67 on the basis that they had not received a form VAT1 until May 2009.
M appealed contending that it had sent a form VAT1 to the Wolverhampton VAT office in April 2008 had sent a further letter to that office in September 2008 and had made several telephone calls before submitting a second form VAT1 in April 2009.
The Tribunal accepted M’s evidence and allowed its appeal. Judge Hennessey noted that HMRC had written to M’s accountants in response to a complaint about another client stating that ‘the telephone lines into the registration...
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