Simon Thomas T/A The Stableyard v Revenue & Customs (VAT - PENALTIES : Misdeclaration) [2015] UKFTT 276 (TC)
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
Cited in 1 later judgment