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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Apex Vehicle Management Ltd v Revenue & Customs (VAT - ADMINISTRATION : Cash accounting) [2018] UKFTT 777 (TC) (31 December 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06911.html
Cite as: [2018] UKFTT 777 (TC)
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| Decision Number: | TC 06911 |
| Appellant: | Apex Vehicle Management Ltd |
| Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Malcolm GAMMIE QC |
| Date Of Decision: | 31/12/2018 |
| Main Category: | VAT - ADMINISTRATION |
| Main Subcategory: | Cash accounting |
| Notes: | VAT - Flat rate scheme - application to withdraw from scheme ab initio - invoiced supplies exceeding entry threshold for scheme - cash receipts always within threshold - correct method of calculating threshold - whether HMRC bound to agree to withdrawal ab initio |