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:
Jurisdiction:
England and Wales
VAT
Updated: 04 August 2022; Ref: scu.240281