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
Judge Colin Bishopp
[2010] UKFTT 64 (TC)
Bailii

Updated: 24 February 2021; Ref: scu.408933