Art and Soul (Glasgow) Ltd v Her Majesty’s Revenue and Customs: FTTTx 15 Apr 2009

FTTTx Belated Notification Penalty; No returns; Calculation based on expected turnover; Mitigation applied for Voluntary Declaration; no reasonable excuse.

Citations:

[2009] UKFTT 49 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 July 2022; Ref: scu.373595