Quality Convenience Store Ltd v Revenue And Customs (VAT and Corporation Tax - HMRC assessments to both based on their view that the appellant had supressed ...)

VAT and Corporation Tax - HMRC assessments to both based on their view that the appellant had supressed its takings by use of the no sales and 1p sales buttons on its tills - assessments to best judgment? - yes - penalty assessments based on deliberate behaviour - has appellant shown the assessments to be incorrect? - yes - appeals allowed

For the Respondents: �� David Corps and Victoria Halfpenny presenting officers of HM Revenue and Customs

              This case concerns VAT and Corporation Tax. There are two appeals, one against assessments to VAT and associated penalties, and one against assessments to Corporation Tax and associated penalties. Both are based on HMRC�s assertion that the appellant has suppressed its takings by the excessive and incorrect use of the no sale till button and the 1p till button and so has underdeclared its supplies for VAT purposes and its turnover for corporation tax purposes.

             HMRC have issued assessments in the sum of �7,754 for VAT for periods 07/16 to 04/18, and for penalties for deliberate but not concealed inaccuracies in the sum of �3,663.73.

             HMRC have also issued assessments in the sum of �8,873.96 for Corporation Tax for the years ending 31 March 2017 and 31 March 2018, and for penalties for deliberate but not concealed inaccuracies in the sum of �4,192.94.