Keith Savidge (KCS t/a Car Spa) v Her Majesty's Revenue & Customs, V 20972
| Jurisdiction | UK Non-devolved |
| Judge | Mrs E GILLILAND |
| Judgment Date | 09 March 2009 |
| Respondent | Her Majesty's Revenue & Customs |
| Appellant | Keith Savidge (KCS t/a Car Spa) |
| Reference | V 20972 |
| Court | VAT & Duties Tribunal (UK) |
20972
Deregistration - claim for backdating under Para.13(1) of the First Schedule to the 1994 Act to time turnover fell below the deregistration limit and not to the making of the application to deregister - claim that VAT charged and paid to Customs during the period before deregistration but while turnover was below the deregistration limit should be refunded - appeal dismissed.
KEITH SAVIDGE (KCS T/A CAR SPA) Appellant
and –
Tribunal: ELSIE GILLILAND (Chairman)
Sitting in public in London on 29 January 2009
The Appellant in person
Gloria Orimoloye, Counsel, instructed by the General Counsel and Solicitor to Her Majesty’s Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2009
The appeal is against the refusal of Customs to agree to the Appellant’s request that he should be deregistered for Value Added Tax (VAT) with effect from April 2007 and to agree that he was not liable to account for VAT in respect of the period from April 2007 up to 26 September 2007. The Appellant is Keith Savidge who traded as Car Spa. He has presented the appeal before the tribunal and has given evidence.
The paperwork before me shows that by form VAT 7 dated 24 September 2007 the Appellant applied to cancel his registration for Value Added Tax (VAT). The application was received by the Respondents on 26 September 2007. There was a delay on the part of the Respondents in dealing with the application but ultimately, and after the provision of some further information by the Appellant, Yvonne Kilford, an Officer in the Respondents’ National Registration Appeals Team, by a letter dated 5 February 2008 agreed on behalf of the Respondents that the Appellant should be deregistered as from 26 September 2007. Yvonne Kilford attended and has given evidence at the hearing. The Appellant, however, had in an earlier letter dated 30 January 2008 requested that he should be deregistered as from the beginning of the 2007 financial year but in her letter dated 5 February 2008 Yvonne Kilford in reliance on paragraph 13(1) to Schedule 1 to the Value Added Tax Act 1994 (the Act) refused this request. Paragraph 13(1) provides (subject to paragraph 13(4) which is not applicable in the present case) that “where a registered person satisfies the Commissioners that he is not liable to be registered under this Schedule, they shall, if he so requests, cancel his registration with effect from the day on which the request is made or from such later date as may be agreed between them and him”. In her letter Yvonne Kilford also made clear that the Appellant was bound to account for VAT on his supplies made up to 26 September 2007.
The Appellant was the sole proprietor of a car valeting business operating in London and in March 2005 when he was about to set up the business, he applied for voluntary registration. He was duly registered for VAT with effect from 21 March 2005. At that time he estimated that his taxable turnover during the next 12 months would be £100,000. The Appellant appears to have traded successfully...
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