VAT disputes arise from disagreements between a taxpayer and HMRC regarding VAT liabilities or their interpretations of the VAT rules. VAT Assessments often form part of VAT disputes because they are HMRC’s way of requesting the unpaid money from the taxpayer.
Disputes can also arise from decisions by HMRC to deregister a company from VAT (Ablessio cases) or deny its input tax (Kittel cases). These can have a big impact on businesses and require immediate communication with HMRC to allow both parties to understand each other’s views on the matters.
Where communication has not led to a change in either parties’ positions, the taxpayer can seek independent reviews of HMRC’s decision or appeal the case to the tax tribunals. Professional legal advice is almost always required, due to the nature of the points which must be raised with HMRC, the evidence which must be collected and the detail of the representations which must be put forward.
The KANGS Tax Team is able to advise on a wide range of VAT disputes. If you disagree with an HMRC decision or Assessment, there are strict time limits to respond so do not delay getting in touch with us. We will be happy to give you advice, seek an Independent Review of the decision and, if you require, assist you with appealing your case to the First-tier Tribunal.