Market leading insight for tax experts
View online issue

Miss DL La Roche v HMRC

In Miss DL La Roche v HMRC (TC02758 – 27 June) a woman (L) purchased a retail shop in 2000 and traded from it until December 2008 when she closed the shop because she had been suffering from ill-health. She sent a form VAT7 to HMRC with a covering letter. HMRC did not acknowledge receipt. Subsequently HMRC issued estimated assessments and surcharges. L wrote to HMRC in February 2012 repeating her request for the cancellation of her registration. HMRC agreed to cancel her registration from February 2012 but refused to backdate the cancellation to December 2008. L appealed. The First-tier Tribunal allowed her appeal. Judge Walters found that on the balance of probabilities the letter and form VAT7 which L had sent in December 2008 ‘were received by HMRC and presumably mislaid by them’.

Read the decision

Why it matters:...

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.