VAT – Flat Rate Scheme – Whether Appellant company as mechanical engineers fell to be categorised as ‘architect, civil and structural engineer or surveyor’ – No – Appeal allowed and assessment and penalty set aside – Sections 26B and 83(1)(fza) VATA 1994 and VAT Regulations 1995, nos 55A – 55K
Citations:
[2014] UKFTT 511 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 October 2022; Ref: scu.526779