VAT – ASSESSMENT – FLAT RATE SCHEME – The Respondents refused authorisation of flat rate scheme – Appellant continued to use flat rate scheme to compute his VAT liability – assessments raised to recover the excess VAT – Appellant contended refusal unreasonable – refusal based on Appellant’s poor compliance record – Tribunal jurisdiction limited to reasonableness of Respondents’ refusal – decision reasonable – Appeal dismissed
Citations:
[2009] UKVAT V20929
Links:
Jurisdiction:
England and Wales
VAT
Updated: 06 October 2022; Ref: scu.301723