Apex Vehicle Management Ltd v Revenue & Customs (VAT - ADMINISTRATION : Cash accounting) [2018] UKFTT 777 (TC) (31 December 2018)

BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

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)

[New search] [Contents list] [Printable PDF version] [Help]

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

PDF Copy: [2018] UKFTT 777 (TC)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06911.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	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)