Brinkard v Revenue & Customs [2013] UKFTT 611 (TC) (15 October 2013)

Brinkard v Revenue & Customs [2013] UKFTT 611 (TC) (15 October 2013)

The Tribunal found that the Appellant had made and notified valid elections to waive VAT exemption, supported by documentary evidence, expert handwriting analysis, and the conduct of invoicing and VAT returns. Administrative errors by HMRC were irrelevant as they were corrected before the relevant transactions. The assessment was therefore confirmed.

Citation
[2013] UKFTT 611
Parties
Appellant: Michael Brinkard; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
15 October 2013
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, Waiver of VAT Exemption, Supplies of Land, VAT Registration, Administrative Error
Tax Law Value Added Tax Waiver of VAT Exemption Supplies of Land VAT Registration Administrative Error

Case Brief

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Parties

Michael Brinkard

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Assessment Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the Appellant made and notified the election to waive VAT exemption on supplies of land
  2. 2 Whether the VAT assessments based on such elections were valid given alleged forgery or lack of authority
  3. 3 Effect of HMRC administrative errors on VAT registration and liability

Ratio Decidendi

The Tribunal found that the Appellant had made and notified valid elections to waive VAT exemption, supported by documentary evidence, expert handwriting analysis, and the conduct of invoicing and VAT returns. Administrative errors by HMRC were irrelevant as they were corrected before the relevant transactions. The assessment was therefore confirmed.

Court Disposition

Appeal dismissed

Orders

  • Assessment of VAT in the amount of £107,449 confirmed against the Appellant
  • Strong request to HMRC to recover tax in a considerate manner given the Appellant's circumstances