Sims v Revenue and Customs: FTTTx 16 Feb 2010

FTTTx VAT – three-year ‘capping’ limitation – Flat Rate Scheme – Appellant given retrospective date to join Flat Rate Scheme – claim to recover overpaid VAT – whether three-year ‘cap’ applied to limit period of claim – whether Appellant prevented from exercising Community law rights on grounds he could not know the correct business category for his business activities for purposes of Flat Rate Scheme – no – section 80 VATA 1994 – appeal dismissed

Citations:

[2010] UKFTT 73 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 August 2022; Ref: scu.408931