This case concerned HMRC’s refusal to accept a belated notification of option to tax on the grounds that the Appellant could not provide board minutes or proof of postage to evidence that it had decided to opt to tax a building in June or July 2016. The Appellant demonstrated that the online HMRC option to tax form would not accept a backdated date of completion, and as the date on the copy provided to HMRC was 1 July 2016, that proved that the Appellant must have decided to opt by that date. Consequently, HMRC’s refusal to accept that a decision to opt was made at that time must could not be reasonable.
