Skinner (T/A DLS Packaging) v Revenue and Customs: FTTTx 11 Feb 2010

FTTTx VALUE ADDED TAX – flat-rate scheme – application for back-dated entry – reason for application greater amount of tax paid under standard method of accounting – application refused – whether discretion properly exercised – yes – appeal dismissed

Judges:

Judge Colin Bishopp

Citations:

[2010] UKFTT 64 (TC)

Links:

Bailii

VAT

Updated: 17 August 2022; Ref: scu.408933