FTTTx Flat Rate Scheme – choice of category – catering or retail – definition of ‘catering’ – VAT Regulations 1995 regs. 55B and 55K – whether choice by taxpayer reasonable – guidance by HMRC – fairness of backduty assessment – appeal allowed in part Citations: [2014] UKFTT 19 (TC) Links: Bailii Statutes: VAT Regulations 1995 … Continue reading The Vintage Tea House Ltd v Revenue and Customs: FTTTx 16 Dec 2013