VALUE ADDED TAX – whether operating a trade of buying and selling used cars and car parts – no – whether liable to be registered for VAT – no – whether assessment made to best judgement – no – whether penalty due under VAT Section 67(1) – no – appeal allowed.
[2014] UKFTT 875 (TC)
Bailii
England and Wales
VAT
Updated: 21 December 2021; Ref: scu.536508