FTTTx OUTPUT TAX – taxi firm sole proprietor – not including on returns VAT on drivers’ commission and own driving because tax had not been collected – whether HMRC should have given advice – also quantum of assessments in dispute -whether proprietor’s turnover included drivers’ takings as well as his own – appeal dismissed on all points – direction made as to change in tribunal Rules on 1 April 2009 by S1 2009 No.273 (L.1.)
Citations:
[2009] UKFTT 155 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 August 2022; Ref: scu.373703
