Keith Gordon looks at the First-tier Tribunal’s decision on a series of VAT assessments in a fairly typical back-duty investigation into a bathroom fittings company
Subject to the usual caveats about making generalisations, tax disputes can typically be divided facts are. My articles usually focus on the former type of case but, in the interest of balance, this is an example of the latter.
Indeed, the circumstances of this case would make an ideal case study for anyone wishing to look at tax investigations and how they might be finally resolved at a tribunal.
The facts of the case
The case is that of Marshalls Bathroom Studio Ltd v HMRC  UKFTT 269 (TC). The case concerned the company’s appeal against VAT assessments made for the quarters from that ending February 2012 to that ending November 2015.