VAT – Flat rate scheme – Retrospective authorisation – Refusal to backdate to periods for which returns already made – held that refusal not unreasonable – VAT Regulations 1995, reg 55B(i) – VATA 1994, s.84(4ZA) – Appeal dismissed
[2011] UKFTT 62 (TC)
Bailii
England and Wales
VAT
Updated: 15 January 2022; Ref: scu.442822