HEARTLANDS HOUSE LIMITED v Revenue & Customs (VAT - input tax - whether appellant making taxable supplies despite delays in pursuing debts)

VAT - input tax - whether appellant making taxable supplies despite delays in pursuing debts - yes - appeal upheld

For the Respondents: �� Ms Gordon, litigator of HM Revenue and Customs� Solicitor�s Office

             This is an appeal against a decision by HMRC to disallow three input tax repayment claims submitted by the appellant for the VAT periods 09/19, 06/20 and 09/20. The input tax repayment was refused as HMRC considered that the appellant had not provided sufficient evidence to support the claim that it had made or had the intention to make taxable supplies.

             The appellant accepted that the assessments for 06/20 and 09/20 were correct, as the VAT had been claimed in error in respect of purchases relating to exempt supplies. The dispute for this Tribunal to consider was the 09/19 assessment for a total of �28,221.96.

             The production of this decision was delayed by administrative problems relating to the provision of the appellant�s skeleton argument, which had not been made available to the panel before the hearing and was not located by the administration centre until some considerable time later.