FTTTx VAT – Flat Rate Scheme – Appellant applied incorrect percentage leading to overpayment – repayment by the Commissioners capped – statutory provisions cannot be overridden by circumstance – appeal dismissed.
Lady Mitting J
[2009] UKFTT 252 (TC)
Bailii
England and Wales
VAT
Updated: 11 November 2021; Ref: scu.409077