Tag: preliminary issue tax tribunal

Primary keywords: VAT assessment, HMRC VAT assessment, best judgment assessment, taxable person, VAT registration error, wrong taxable person, VAT1 registration, limited company VAT, HMRC appeal, First-tier Tax Tribunal, VAT appeal solicitor, tax litigation, HMRC dispute, VAT registration dispute, section 73 VATA 1994, VAT Act 1994, HMRC best judgment, VAT registration correction, HMRC error, tax tribunal appeal, VAT assessment withdrawal, LEXLAW, tax disputes, HMRC solicitor London, specialist tax counsel, witness statement tax tribunal, preliminary issue tax tribunal, VAT case study, HMRC VAT investigation

Defeating HMRC’s £1m VAT Assessment

LEXLAW forced HMRC to withdraw a near £1m VAT best judgment assessment after we demonstrated it had been issued against the wrong taxable person. A historic VAT registration error by HMRC lay at the root of the dispute. Our legal investigation with specialist tax counsel secured HMRC’s total defeat before trial.