Simmons (t/a SJS Motors) v Revenue & Customs [2011] UKFTT 192 (TC)
[1]There was no dispute of fact between the parties concerning any issue before the Tribunal;[2]The Appellant was the sole director of SJS Motors Ltd, motor dealers, when it ceased trading and cancelled its VAT registration in 2000. Thereafter the Appellant became a sole trader in the same line of business from the same premises,[3]The Respondent was not under any obligation to notify the Appellant that he had a duty to register for VAT when that change in the identity of the legal proprietor of the motor trading business occurred;[4]In any event, the Appellant relied on his own sources of advice at the material time, when he decided not to register notwithstanding the continuation of the business. That decision was entirely his;[5]The Appellant’s honest, prompt and cooperative response once he had received correct advice from an adviser retained by him that he was in fact obliged to register as a sole trader was fully reflected in the Respondent’s penalty calculation;[6]The appeal is dismissed, save that the Respondent conceded that the correct figure for the penalty due from the Appellant is £5,492.00 (i.e., not £6251.89)[7]This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice. TRIBUNAL JUDGE MANUELL RELEASE DATE: 18 MARCH 2011