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A trader has been using the VAT flat rate scheme since 2007, but it has now come to light that he did not formally register to use it. Does this mean he will have to recalculate the VAT liability?
Bromley Emergency Training and Development Ltd (TC1728)
A VAT-registered property development partnership is buying land for residential use, which has previously been subject to an election to charge VAT
Five years for fraudster with love of the highlife
Three Counties Dog Rescue (TC1653)
HR Patrick and JR Patrick (TC1699)
HMRC will not challenge decision in Harrier LLC case
A client runs a media conferencing business, which is seasonal. This results in VAT repayments in some quarters, which in turn generates regular VAT visits
'Customers' preception is key'
Sassoon Bury Ltd (TC1633)
VAT amendments effective from 1 March 2012
Simpson & Marwick v CRC, Upper Tribunal (Tax and Chancery Chamber)
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