SWJJ Ltd v Revenue and Customs: FTTTx 9 May 2014

Input tax disallowed – sale of goods located outside UK outside scope of tax – penalties for careless return – power of tribunal to increase penalty – VATA 1994 s7 and s24 – FA 2007 sch 24 paras 3, 15 and 17 – appeal dismissed

Citations:

[2014] UKFTT 448 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 September 2022; Ref: scu.526886