Cannon Express and Logistics Limited v Revenue and Customs: FTTTx 27 May 2009

FTTTx VAT – ASSESSMENT – FLAT RATE SCHEME – Appellant traded as courier – unaware of the change in the flat rate scheme from April 2004 – continued to apply the previous rate resulting in an under-payment of VAT – No deliberate attempt by the Appellant to avoid its responsibilities – Appellant believed that HMRC partly to blame for the default – no substantive challenge to the legality of the assessment – Appeal dismissed

Citations:

[2009] UKFTT 116 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373636