Cases - Marlow Gardner & Cooke v HMRC
Record details
- Name
- Marlow Gardner & Cooke v HMRC
- Date
- [2006]
- Citation
- STC 2014
- Legislation
- Keywords
- Value added tax
- Summary
-
This case concerns the notification of the option to tax. An option to tax was made and later evidenced by the charging of VAT. However, the option to tax was not notified to HMRC until 6 years later, after the trader had sold the property. HMRC chose to accept the late notification. There os no tile limit on late notification other than HMRC’s discretion.