Phillips v Revenue and Customs: VDT 4 Apr 2006

VALUE ADDED TAX – flat rate schemes – discount of one per cent allowed in first year of registration – Appellant contending that he was advised to use flat rate scheme and take the discount even though he had already been registered for a year – assessment for under-paid tax – Appellant accepting that not entitled to discount but complaining of misdirection – matter not within tribunal’s jurisdiction – appeal dismissed

Citations:

[2006] UKVAT V19519

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 August 2022; Ref: scu.240281