Excip Ltd v Revenue and Customs: FTTTx 10 Apr 2014

Vat on import – application for simplified imports vat accounting – whether refusal reasonable – yes – VATA 1994, section 16 (1), article 225 of council regulation 2913/92/eec, and regulation 121b of the vat regulations 1995 as amended – appeal refused

Citations:

[2014] UKFTT 339 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 June 2022; Ref: scu.525338