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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)
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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 |