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Decision Number: |
TC 07109 |
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Appellant:
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Peter Hartigan T/A Striking Iron |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Dr Heidi POON
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Date Of Decision:
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24/04/2019 |
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Main Category:
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VAT - ASSESSMENTS |
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Main Subcategory:
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Best judgment |
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Notes:
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VAT – breach of threshold for mandatory registration – failure to notify liability to register – assessment of arrears by using sector rate under the Flat Rate Scheme (‘FRS’) – appellant applied to join the FRS – Tribunal lacks jurisdiction in relation to the FRS arrangement – penalty for failure to notify liability under Sch 41 FA 2008 – whether reasonable excuse or special reduction – appeal dismissed |
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Decision(s) to Download:
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TC07109.pdf 
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