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Claremont Executive Services Ltd v Revenue and Customs: FTTTx 18 Jun 2012

FTTTx VAT- failure to pay VAT on time – time to pay agreement expired before payment of VAT – further time to pay agreement not within section 108 Finance Act 2009 as not entered into before default arose – no reasonable excuse for failure – appeal dismissed

Citations:

[2012] UKFTT 416 (TC)

Links:

Bailii

VAT

Updated: 03 November 2022; Ref: scu.462785

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