Patel (T/A Cleggs Lane Service Station) v Revenue and Customs: FTTTx 2 Mar 2012

VAT – retail schemes – Regulations 67-75 Value Added Tax Regulations 1995 – appellant incorrectly used Apportionment Scheme 1 – appellant ineligible to use Apportionment Scheme 1 – assessment of output tax on basis of Apportionment Scheme 1 – appeal allowed in principle

Citations:

[2012] UKFTT 169 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.462633