W Resources PLC v Revenue & Customs (VAT - REGISTRATION : Cancellation of)

VALUE ADDED TAX � appeals against the cancellation of registration, refusal to re-register and denial of input tax deductions on the basis that the Appellant was not carrying on an economic activity or making supplies for a consideration � Appellant doing so only to the extent that its right to invoice for its services was no longer contingent on the generation of revenues by the recipients of its supplies � appeal allowed in part

Sitting in public at Taylor House, 88 Rosebery Avenue, London EC1R 4QU on 12 and 13 November 2018

Mr Ewan West, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

This decision relates to two connected appeals by the Appellant in relation to its VAT position.

(a) �an assessment issued by the Respondents on 31 January 2015 in relation to the Appellant�s VAT periods 1/11 to 9/14 in the amount of �80,307, together with interest of �3,846.74;