Ellis (T/A Ellis Construction) v Revenue and Customs: FTTTx 30 Nov 2010 FTTTX VAT – property renovation – failure to register for VAT – assessment to VAT – belated notification penalty – appeal upheld in part [2010] UKFTT 614 (TC) Bailii England and Wales VAT, Construction Updated: 20 January 2022; Ref: scu.567537