Central Garage (Chesham) Ltd v Revenue and Customs: FTTTx 4 Aug 2014 FTTTx VAT – late appeal against penalty under schedule 24 Finance Act 2007 – application to appeal out of time – should permission be given? – No – application refused [2014] UKFTT 754 (TC) Bailii VAT Updated: 20 December 2021; Ref: scu.535802