Balkwill v Revenue & Customs [2009] UKFTT 314 (TC) (19 November 2009)

Balkwill v Revenue & Customs [2009] UKFTT 314 (TC) (19 November 2009)

The appellant failed to provide a credible explanation for why he continued to pay income tax and sign business accounts if he was not the trader. The evidence showed he was liable for VAT as the business owner for the relevant periods. The appeal was dismissed.

Citation
[2009] UKFTT 314 (TC)
Parties
Appellant: Peter Robert Balkwill; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (Value Added Tax)
Jurisdiction
United Kingdom
Judgment Date
19 November 2009
Procedural Posture
VAT Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Registration, VAT Liability, Income Tax and VAT Overlap, Business Sale and Tax Consequences
Tax Law VAT Registration VAT Liability Income Tax and VAT Overlap Business Sale and Tax Consequences

Case Brief

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Parties

Peter Robert Balkwill

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (Value Added Tax)

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the appellant was liable to be registered for VAT for the periods 2001-2004 despite claiming to have retired and sold his business
  2. 2 Whether the appellant was liable for VAT and penalties for those periods

Ratio Decidendi

The appellant failed to provide a credible explanation for why he continued to pay income tax and sign business accounts if he was not the trader. The evidence showed he was liable for VAT as the business owner for the relevant periods. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.