TC09528 - [2025] UKFTT 00564 (TC)

We had a 202-page hearing bundle, plus an appellant’s supplementary bundle containing additional pages numbered 203-210 inclusive. “Pages” 208 and 209 were two promotional videos, which we were able to download and watch before the hearing. One of these videos was produced by Ingliston, the other by a business called Young Driver Training, which was the subject of an earlier decision by this Tribunal and which we discuss further below.

The hearing bundle included HMRC’s statement of case, correspondence between the parties and the Tribunal, the disputed VAT return, and other relevant documents and correspondence. The appellant’s supplementary bundle included a revised witness statement from Mr Hayes dated 27 March 2025, and other documents including print-outs from Ingliston’s website and computer system.

We also had a 463-page authorities bundle, a 5-page supplementary authorities bundle, both parties’ skeleton arguments, and a 29-page supplementary hearing bundle (in addition to the appellant’s supplementary bundle) containing further extracts from Ingliston’s website and other documents.

Mr Hayes (Ingliston’s director) represented Ingliston and gave evidence. His revised witness statement stood as his evidence-in-chief and he answered questions put to him in cross-examination by Mr Winter. We found his witness evidence to be straightforward, credible and reliable.