Hartigan (T/A Striking Iron) v Revenue and Customs (VAT – Assessments : Best Judgment – Breach of Threshold for Mandatory Registration): FTTTx 24 Apr 2019

VAT – breach of threshold for mandatory registration – failure to notify liability to register – assessment of arrears by using sector rate under the Flat Rate Scheme (‘FRS’) – appellant applied to join the FRS – Tribunal lacks jurisdiction in relation to the FRS arrangement – penalty for failure to notify liability under Sch 41 FA 2008 – whether reasonable excuse or special reduction – appeal dismissed

Citations:

[2019] UKFTT 270 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 01 November 2022; Ref: scu.637848