VAT – Registration threshold – whether exceeded – Yes – liability to assessment and penalty – Sections 67 and 70, and Schedule 1, VATA 1994 and VAT Regulations 1995 (SI 1995/2518) – penalty mitigated; quoad ultra appeal dismissed
[2014] UKFTT 1041 (TC)
Bailii
England and Wales
VAT
Updated: 24 December 2021; Ref: scu.539422