In December 2023, the High Court made a decision in favor of HMRC regarding the retention and use of seized material for civil tax assessments related to Income Tax, National Insurance Contributions, and VAT. Last week, a procedural decision related to VAT was published by the FTT, providing details of the dispute. The appeal concerns VAT assessments for the periods 4/11 to 12/16 in the total amount of £2,034,793. The dispute revolves around HMRC’s contention that the Appellant wrongly claimed input VAT for payments made to football players’ agents. The Appellant filed an appeal stating that the assessments were invalid and requested HMRC to provide the basis of its case, which has not been done so far. HMRC was seeking to obtain warrant documents and other relevant documents for the civil VAT appeal.
Source KPMG
