C Dockett v HMRC

In C Dockett v HMRC (TC02391 – 6 December) an individual (D) registered for VAT in 2000. He ceased trading in 2007 after having submitted several returns claiming repayments. HMRC had attempted to arrange a meeting with him to discuss these repayment claims but in November 2007 D emigrated to Spain without informing HMRC or arranging a meeting. In April 2008 HMRC issued assessments to D’s last-known UK address. They subsequently discovered his Spanish address and sent copies of the assessments to that address. D appealed contending that he had not received the original assessments and that the copies had been issued outside the statutory time limit. The First-tier Tribunal dismissed his appeal finding that the original assessments had been validly issued within the time limit. Judge Cannan found that D had failed to comply with VAT Regulations SI 1995/2518 reg 5(2) ...