Value Added Tax Act 1994 sec 84(7B) and Sch 11 para 6A – Directive 2006/112 Art 273 – Direction to keep records – scope of appeal jurisdiction – proportionality – risk of tax loss – appeal allowed
[2012] UKFTT 615 (TC)
Bailii
England and Wales
VAT
Updated: 23 January 2022; Ref: scu.466201