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 held that Mrs Archibald's selection of the 'accountancy or book-keeping' sector was not inappropriate given her background and the ordinary meaning of the terms. HMRC's refusal to backdate the change of sector was reasonable and consistent with policy, as there was no error or unreasonableness in the original selection.

Citation
[2010] UKFTT 21 (TC)
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 Changes, Reasonableness of HMRC Decisions
Tax Law VAT Flat Rate Scheme Trade Sector Classification Backdating of Category Changes Reasonableness of HMRC Decisions

Case Brief

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's selection of 'accountancy or book-keeping' as trade sector was a mistake
  2. 2 Whether HMRC's refusal to backdate the change of trade sector was reasonable

Ratio Decidendi

The Tribunal held that Mrs Archibald's selection of the 'accountancy or book-keeping' sector was not inappropriate given her background and the ordinary meaning of the terms. HMRC's refusal to backdate the change of sector was reasonable and consistent with policy, as there was no error or unreasonableness in the original selection.

Court Disposition

Appeal dismissed