FTTTx Flat Rate Scheme – choice of category – catering or retail – definition of ‘catering’ – VAT Regulations 1995 regs. 55B and 55K – whether choice by taxpayer reasonable – guidance by HMRC – fairness of backduty assessment – appeal allowed in part
Citations:
[2014] UKFTT 19 (TC)
Links:
Statutes:
Jurisdiction:
England and Wales
VAT
Updated: 23 June 2022; Ref: scu.519584