VAT – flat rate scheme – application to backdate to periods for which VAT return already filed – HMRC refusal to exercise discretion to backdate for those periods – held, discretion limited by the statutory purpose of the FRS – Seefe not followed – appeal refused
Citations:
[2019] UKFTT 616 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 November 2022; Ref: scu.644030