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 paying income tax on the business profits and signing the accounts and tax returns after the alleged sale. The evidence indicated he remained the trader for VAT purposes, making him liable for VAT and penalties for the relevant periods.

Citation
[2009] UKFTT 314
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 Chamber) Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT Registration, VAT De Registration, Income Tax and VAT Liability, Assessment of VAT, Penalties for Failure to Register
Tax Law VAT Registration VAT De Registration Income Tax and VAT Liability Assessment of VAT Penalties for Failure to Register

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 Chamber) Final Decision

Legal Issues

  1. 1 Whether the appellant remained liable to be registered for VAT after alleged retirement and sale of business
  2. 2 Whether the appellant was liable for VAT and penalties for the periods in question

Ratio Decidendi

The appellant failed to provide a credible explanation for paying income tax on the business profits and signing the accounts and tax returns after the alleged sale. The evidence indicated he remained the trader for VAT purposes, making him liable for VAT and penalties for the relevant periods.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed; VAT and penalty assessments confirmed against the appellant.
  • Strong plea to HMRC to exercise restraint in enforcing collection, considering appellant's circumstances.