Cases - Blythe Limited Partnership v Commissioners of Customs and Excise

Record details

Name

Blythe Limited Partnership v Commissioners of Customs and Excise

Date

[1999]

Citation

VAT decision 16011

Legislation

Unknown

Keywords

Value added tax - notification of option to tax on properties - accidental notification to tax on more properties than intended - whether taxpayer bound by notification

Summary

This tribunal was concerned with the accidental notification to HM Customs & Excise of the option to tax on 16 properties rather than the 4 intended. It was held, distinguishing the making of the option from the notification of the option, that the taxpayer was only bound by the making of the option and not the notification stage. Therefore, only 4 properties were validly opted, as always intended.