Watson (T/A Watson Cleaning Contractors) v Customs and Excise: VDT 21 Oct 2004

PENALTY – No appearance by or on behalf of Appellant – Appeal heard under rule 26(2) of VAT Tribunal Rules 1986 – Appellant deregistered for VAT when trading above registration limit – Appellant’s main client VAT exempt not valid reason for appellant not to charge VAT – Appeal dismissed
[2004] UKVAT V18811
Bailii
England and Wales

Updated: 17 October 2021; Ref: scu.219798