FTTTx (VAT – Special Schemes : Other) VALUE ADDED TAX – Flat-rate scheme – assessment to recover VAT where trader does not implement increase in percentage – appellant claiming correct percentage for actual business used instead of incorrect percentage for business category applied for – whether s 84(4ZA) VATA (supervisory review) applies – no -assessment cancelled – decision not to allow appellant to retrospectively use percentage for actual business – HMRC decision held unreasonable – decision cancelled.
[2015] UKFTT 690 (TC)
Bailii
England and Wales
VAT
Updated: 09 January 2022; Ref: scu.558265