Gardener loses £19k VAT appeal over registration dispute

A First Tier Tribunal VAT appeal over when a company was registered for VAT has been dismissed after representative accused HMRC of ‘illegally’ increasing VAT amount from sales

Sammy Garden Limited, a garden landscaping company run by Krzysztof Tomczak, has lost an appeal at the First Tier Tribunal (FTT) against the denial of a £2,183 repayment of VAT and a £19,400 VAT assessment.

Tomczak applied to be registered for VAT on 9 March 2021, but did not receive the final acceptance and registration from HMRC until 27 July 2021. The appellant and HMRC held different views on which was the relevant date Sammy Gardens became liable for VAT.

The landscape gardener had previously operated as a sole trader, eventually forming the company and becoming a sole director of the business on 9 March 2021.

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