Wong and others v Customs and Excise: VDT 14 Jan 2004

VDT REGISTRATION – Underdeclaration – Suppression of takings – Calculation of suppressed takings – Compulsory registration – Effective date of registration – Whether mitigation allowed – No – Penalty for belated registration – Appeal dismissed – VATA 1994, ss 73(1), 67

Citations:

[2003] UKVAT V18445

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 June 2022; Ref: scu.221156