A tax judge’s Christmas cracker

The following as it might appear in the reports of the First-tier Tribunal (Tax Chamber) suggests a possible answer.

DECISION

Introduction

1. This is an appeal by Mr Ivor Truelove against VAT assessments for quarterly accounting periods ending in December 2021 and March 2022. The Commissioners were represented by their Officer Ms Mona Killjoy with Mr Truelove appearing in person.

Facts

2. The facts are largely undisputed. Mr Truelove has for some years carried on business as a general trader from Liberality Works at Ewell. I also heard from Miss Carol Singer whose evidence I accept. Miss Singer is a poet and the gist of her evidence was as follows:

3. Mr Truelove’s liberality continued from the seventh until the twelfth day of Christmas. The items he sent were respectively seven swans a-swimming eight maids a-milking ...