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Lancster (T/A Airport Cards) v Revenue and Customs: FTTTx 10 Jul 2009

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373703

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