Akrill v Revenue and Customs (VAT - APPEALS : Other) [2016] UKFTT 550 (TC) (22 July 2016)

Akrill v Revenue and Customs (VAT - APPEALS : Other) [2016] UKFTT 550 (TC) (22 July 2016)

The bank statements requested are statutory records because the account was notified to HMRC for VAT purposes, received regular VAT repayments relating to business activities, and was the only account associated with the business for the relevant period. Therefore, there is no right of appeal against the information notice.

Citation
[2016] UKFTT 550
Parties
Appellant: Mr Philip Akrill; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
22 July 2016
Procedural Posture
VAT APPEALS : Other / Appeal Against Information Notice Under Schedule 36 to Finance Act 2008
Outcome
Appeal struck out; Information Notice confirmed
Legal Topics
Statutory Records, VAT Information Notices, Right of Appeal, Business Records, Personal Vs Business Bank Accounts
Tax Law Statutory Records VAT Information Notices Right of Appeal Business Records Personal Vs Business Bank Accounts

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Parties

Mr Philip Akrill

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT APPEALS : Other / Appeal Against Information Notice Under Schedule 36 to Finance Act 2008

Legal Issues

  1. 1 Whether bank statements requested by HMRC are statutory records under Schedule 36 to Finance Act 2008
  2. 2 Whether the appellant has a right of appeal against the information notice if the records are statutory records

Ratio Decidendi

The bank statements requested are statutory records because the account was notified to HMRC for VAT purposes, received regular VAT repayments relating to business activities, and was the only account associated with the business for the relevant period. Therefore, there is no right of appeal against the information notice.

Court Disposition

Appeal struck out; Information Notice confirmed

Orders

  • Mr Akrill must comply with the Information Notice regarding bank statements from June 2010 to August 2015 within 2 weeks of the decision.
  • Mr Akrill must comply with the Information Notice regarding the remainder of the requested statements within 4 weeks of the decision.