Foresight Financial Services Ltd v Revenue and Customs: FTTTx 5 Oct 2011

Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Conspicuous unfairness. Oxfam (per Mr. Justice Sales) explained.

Citations:

[2011] UKFTT 647 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management, VAT

Updated: 28 January 2022; Ref: scu.449608