Holy Cow! Ice Cream Company Ltd v Revenue and Customs (VAT – Flat Rate Scheme – Application To Backdate): FTTTx 8 Oct 2019

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.644030