ETP Card Processing Ltd v Revenue and Customs: FTTTx 18 Apr 2013

FTTTx VAT – appeal against the penalty imposed for failure to submit an EC Sales List by the due date- appellant did not receive penalty notice in accordance with Section 66(2) and (3) of the Value Added Tax Act 1994 – appeal allowed

Citations:

[2013] UKFTT 243 (TC)

Links:

Bailii

Statutes:

Value Added Tax Act 1994 66

VAT

Updated: 05 December 2022; Ref: scu.491857