A K Bray for Gardens Ltd v Revenue and Customs: FTTTx 28 Feb 2014 FTTTx VAT – flat rate scheme – application to backdate change in trade classification refused by HMRC – whether decision reasonable – appeal dismissed [2014] UKFTT 234 (TC) Bailii England and Wales VAT Updated: 03 December 2021; Ref: scu.525205