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 the VAT exemption on the relevant land transactions. The administrative errors by HMRC were corrected before the relevant disposals, and there was no credible evidence that the signatures were not those of the Appellant. The VAT assessment was therefore valid.

Citation
[2013] UKFTT 611 (TC)
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 Exemption, Land Transactions, VAT Registration, Administrative Error
Tax Law Value Added Tax Waiver of Exemption Land Transactions 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 administrative errors by HMRC affected the validity of the election and notification
  3. 3 Whether the VAT assessment was valid

Ratio Decidendi

The Tribunal found that the Appellant had made and notified valid elections to waive the VAT exemption on the relevant land transactions. The administrative errors by HMRC were corrected before the relevant disposals, and there was no credible evidence that the signatures were not those of the Appellant. The VAT assessment was therefore valid.

Court Disposition

Appeal dismissed

Orders

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