FTTTx VAT – hardship application – s 84(3)-(3C) VATA – amount determined to be payable as VAT – meaning of ‘hardship’ – relevant factors – whether serious risk of exceeding appellant’s overdraft limit – question of reasonableness – whether breach of EU law or human rights principles
[2013] UKFTT 572 (TC)
Bailii
England and Wales
VAT
Updated: 25 November 2021; Ref: scu.517704