FTTTx Vat – Penalties : Misdeclaration – VAT – penalties – input tax – ‘flat rate scheme’ – meaning of ‘carelessness’- failure to apply ‘appropriate percentage’ to VAT-inclusive ‘relevant turnover’ – HMRC officer mistakenly confirms method applied correct – whether appellant careless- no – appellant claiming input tax credit for services received – whether appellant careless – yes – appeal allowed in part
[2015] UKFTT 276 (TC)
Bailii
England and Wales
VAT
Updated: 01 January 2022; Ref: scu.549551