Archibald & Co Ltd v Revenue & Customs [2010] UKFTT 21 (TC) (11 January 2010)

Archibald & Co Ltd v Revenue & Customs [2010] UKFTT 21 (TC) (11 January 2010)

The Tribunal found that Mrs Archibald's selection of 'accountancy or book-keeping' was not inappropriate given her background and the scope of accountancy work, and HMRC's refusal to backdate the change was not unreasonable under their policy and the law.

Source-derived case information.

Citation
[2010] UKFTT 21
Parties
Appellant: Mrs Archibald; Respondent: HMRC
Jurisdiction
United Kingdom
Judgment Date
11 January 2010
Procedural Posture
VAT Tribunal Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Flat Rate Scheme, Trade Sector Classification, Backdating of Category Change
Tax Law VAT Flat Rate Scheme Trade Sector Classification Backdating of Category Change

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Summary, issues, holding and outcome

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Parties

Mrs Archibald

Appellant

HMRC

Respondent

Procedural Posture

VAT Tribunal Appeal / Final Judgment

Legal Issues

  1. 1 Whether Mrs Archibald made an error in selecting the trade sector for VAT flat rate scheme
  2. 2 Whether HMRC's refusal to backdate the change of trade sector was reasonable

Ratio Decidendi

The Tribunal found that Mrs Archibald's selection of 'accountancy or book-keeping' was not inappropriate given her background and the scope of accountancy work, and HMRC's refusal to backdate the change was not unreasonable under their policy and the law.

Court Disposition

Appeal dismissed