FTTTx VAT – REPAYMENT CLAIM – Voluntary disclosure to recover output tax on supplies of golfing tuition – the proportion of the Appellant’s turnover attributed to tuition supplies in the voluntary disclosure was considerably higher than that in an earlier claim in respect of the same supplies – HMRC limited the repayment claim to the amount represented by the proportion of tuition supplies declared in the earlier claim – No satisfactory explanation for the variation in proportions – No evidence to substantiate the figures in the voluntary disclosure – No rationale provided for the computation – Appeal dismissed.
Citations:
[2010] UKFTT 206 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 July 2022; Ref: scu.422230