Tax Appeals Commission determination 58TACD2023 regarding VAT, 2023

• Administrative Decision Number: 58TACD2023
• Year: 2023
• Date: 22 February 2023
• Subject Matter: VAT
• Respondent: THE REVENUE COMMISSIONERS

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58TACD2023

Between:

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

_________________________________________________

Determination

_________________________________________________

Introduction

1. This matter comes before the Tax Appeal Commission (hereinafter the “Commission") as

an appeal against a decision by the Revenue Commissioners (hereinafter the

“Respondent") made on 7 September 2022 disallowing an application by

(hereinafter the “Appellant”) pursuant to section 65 of the Value Added Tax

Consolidation Act 2010 (hereinafter the “VATCA2010”) seeking to register for Value Added

Tax (hereinafter “VAT”).

Background

2. The Appellant is a limited liability company which was registered with the Companies

Registration Office on with a registered number and having its

registered address at .

3. On 18 July 2022 the Appellant submitted an application to the Respondent seeking to

register for VAT. The Respondent requested supporting documentation from the Appellant

and on receipt of same decided that a pre-registration visit to the Appellant be carried out.

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4. On 23 August 2022 the Respondent met with the Appellant and its Tax Agents. Following

this meeting the Respondent issued its decision to disallow the Appellant’s registration for

VAT on 7 September 2022.

5. The Appellant appealed the Respondent’s decision to the Commission by way of a Notice

of Appeal dated 28 September 2022.

6. Statements of Case were received by the Commission from the Appellant on 2 December

2022 and from the Respondent on 20 December 2022. On 4 January 2023 the

Commission directed the Parties to submit Outlines of Argument in the appeal and same

were received from the Respondent on 18 January 2023 and from the Appellant on 24

January 2023.

7. On 4 January 2023 the Commission wrote to the Parties indicating its intention to

determine the within appeal pursuant to section 949U of the Taxes Consolidation Act 1997

(hereinafter the “TCA1997”) and allowed the Parties 21 days to indicate their disagreement

with same. Neither Party has objected to this course of action. As a result the within

appeal has been determined pursuant to section 949U of the TCA1997.

Legislation and Guidelines

8. The legislation relevant to the within appeal is as follows:

Section 5 of the VATCA2010 – “Persons who are, or who may become, accountable

persons”:

“(1) (a)Subject to paragraph (c), a taxable person who engages in the supply, within

the State, of taxable goods or services shall be—

(i)an accountable person, and

(ii)accountable for and liable to pay the tax charged in respect of such supply.

(b)Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12,

15, 17(1), 94(3), 108C, 109A and 91J(10) shall be accountable persons.

(c)A person not established in the State who supplies goods in the State only in the

circumstances set out in section 10, or supplies a service in the State only in the

circumstances set out in section 16(3), shall not be an accountable person.

(2)Where, by virtue of section 6(1) or 7, a person has not been an accountable person

and a change of circumstances occurs from which it becomes clear that the person

is likely to become an accountable person, he or she shall be deemed, for the