West v Revenue and Customs: VDT 17 Jan 2008

Two complaints. Both related to the conduct of the Respondents over the last two or three years in particular:-
(i) despite his earlier requests to be put on the flat rate scheme, the Respondents had not until March 2007 permitted him to operate under the scheme. Had they done so he says that he would not have had many of the problems with his VAT compliance which in fact had arisen;
(ii) when he had got into financial difficulties he had sought the agreement of the Respondents to payment by instalments. The Respondents had rejected his suggestions but had made no alternative proposals. Instead they had proceeded to commence insolvency proceedings

Citations:

[2008] UKVAT V20538

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 June 2022; Ref: scu.264441