FTTTx Misdeclaration penalty – no appeal against assessment – transfer of land as a going concern – failure of accountants to notify and elect on time – Vat chargeable – no reasonable excuse – mitigation of 70% allowed by Customs – mitigation of 100% allowed by tribunal – appeal allowed
Citations:
[2009] UKFTT 34 (TC)
Links:
VAT
Updated: 30 July 2022; Ref: scu.373584