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VAT - appeal against decision to register and for assessment made under section 77 (4) VAT Act 1994 - jurisdiction - timing and best judgment - evidence to challenge decision and assessment - appeal allowed in part �
This case concerns the appellant�s liability for VAT and a penalty.� The amount of VAT is �45,287.93.� The amount of the penalty is �6,114.00.�
HMRC have assessed the appellant to these on the basis that he should have registered for VAT with effect from 1 October 2008.
The appellant appeals against that decision, its corresponding assessment and the penalty.� The notice of appeal to the Tribunal suggests that his appeal was slightly out of time.� HMRC have not taken a point on this.� If it is late, we exercise our discretion to admit the appeal out of time.
As mentioned above, the taxpayer has a right of appeal against certain assessments. But not all. He cannot appeal against an assessment which is visited on him in respect of a period in which he has made no return. That applies to Mr Edgell. However he can appeal against HMRC�s decision that he is liable to be registered for VAT, and against the penalty. Furthermore, he can appeal against the �making of an assessment on the basis set out in section 77(4)� � see section 83(1)(r) VAT Act 1994 (� VATA �).
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