Chris Reece brings us more VAT Tribunal summaries. This week he covers 20929 — 20937. These are up to date to 4 February 2009
Light touch
Mr Genrey took over the running of the Tynte Arms in September 2002. He did not expect to be in charge for long and so thought he would not register for VAT. However in November 2005 HMRC divined that Mr Genrey ought to have been registered from 1 January 2003.
Mr Genrey applied to join the Flat Rate Scheme with effect from his date of registration. HMRC is permitted to backdate entry to the Scheme but chose to refuse Mr Genrey's application in this case partly because of his failure...
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Chris Reece brings us more VAT Tribunal summaries. This week he covers 20929 — 20937. These are up to date to 4 February 2009
Light touch
Mr Genrey took over the running of the Tynte Arms in September 2002. He did not expect to be in charge for long and so thought he would not register for VAT. However in November 2005 HMRC divined that Mr Genrey ought to have been registered from 1 January 2003.
Mr Genrey applied to join the Flat Rate Scheme with effect from his date of registration. HMRC is permitted to backdate entry to the Scheme but chose to refuse Mr Genrey's application in this case partly because of his failure...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
