Mirza v Revenue and Customs (VAT – Default Surcharge – Return Received Timeously): FTTTx 9 Nov 2020

VAT – default surcharge – return received timeously – no payment made – can it be offset against un-adjudicated repayment claims? – no – DCM (Optical Holdings) Limited applied – can it be offset against cash seized – no – reasonable excuse – no – appeal dismissed

Citations:

[2020] UKFTT 456 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.656854