Simon Thomas T/A The Stableyard v Revenue & Customs (VAT - PENALTIES : Misdeclaration) [2015] UKFTT 276 (TC) (09 June 2015)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04468.html
Cite as: [2015] UKFTT 276 (TC)

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Decision Number:	TC 04468
Appellant:	Simon Thomas T/A The Stableyard
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Jonathan RICHARDS
Date Of Decision:	09/06/2015
Main Category:	VAT - PENALTIES
Main Subcategory:	Misdeclaration
Notes:	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

PDF Copy: [2015] UKFTT 276 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04468.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Simon Thomas T/A The Stableyard v Revenue & Customs (VAT - PENALTIES : Misdeclaration) [2015] UKFTT 276 (TC) (09 June 2015) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04468.html Cite as: [2015] UKFTT 276 (TC)