Tax

Edebiri (t/a TT Trading) v Revenue & Customs (VAT - gig economy worker registered for VAT by courier company)

[2021] UKFTT TC TC07988First-tier Tribunal (Tax)2021

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VAT - gig economy worker registered for VAT by courier company - below threshold and did not understand VAT - failed to charge output tax - life-threatening health conditions including loss of use of a limb following coronavirus �- assessments totalling �20,021 - appeal allowed in part - assessments totalling �3,408 upheld and other assessments set aside.

The hearing took place on 10 December 2020 using the Tribunal video platform. A face to face hearing was not held because of difficulties caused by the pandemic.

Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings.� The hearing was therefore held in public.

Ms Olivia Donovan, litigator of HM Revenue and Customs� Solicitor�s Office, for the Respondents

Mr Edebiri appealed against VAT assessments made by HM Revenue and Customs (�HMRC�) of �20,021 for periods 07/14 to 01/18.�

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