Brayfal Decision Highlights the Importance of the a Three Person VAT Tribunal

The case report [download] from the Manchester former VAT and Duties Tribunal contains useful information relevant to the means of knowledge appeal cases we regularly conduct. The tribunal judge fundamentally disagreed with the two members of the tribunal. Since each had equal voting powers save for the event of a tie then the judge’s opinion was overruled.

We have encountered cases where the members were prejudiced by the activities of mobile phone, CPU and carbon credit trading per se and in such instances a three person tribunal may not be helpful. However we consider that generally it is better to have three persons determining complex high value fraud trials as opposed to leaving all matters in the hand of a lone judge and a member (whom the judge can and effectively always will if necessary simply overrule).

We have made a policy decision subject to instructions that we will be applying for a panel of two chairmen and one judge in all future First-Tier Tax Tribunal hearings managed by this firm. Please do not hesitate to call our Mr Akram whom can discuss this case with you at length and the reasoning behind having a panel of two as opposed to three arbitrators.

For further information about our VAT practice area please click here. To contact one of our specialist VAT Solicitors please use the email link below or call 0207 1830 529.


Please note: If you have had a VAT assessment raised against you by HMRC or otherwise face MTIC allegations feel free to contact us for a free initial telephone consultation or meeting.