The appellant had agreed to purchase a property in early June 2016. On 30 June 2016, an informal board meeting took place to confirm the decision to purchase the property. Following that decision, they agreed to do the ‘necessary paperwork’, which included opting to tax the property, although the board minute did not specifically refer to the option to tax.

The appellant stated that the form VAT1614A (Notification of an option to tax) was completed on 1 July 2016 by the company’s management accountant and had been signed that day. The form had been sent by standard untracked post and no log of outgoing post was maintained due to the volume