Glen Lyn Generations Ltd and Exmoor Coast Boat Cruises Ltd v Revenue and Customs: FTTTx 16 Jul 2018

Vat – Administration – electronic submissions – HMRC refusal to apply discretion to allow paper returns – age and lack of computer competence – appeal dismissed

[2018] UKFTT 394 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.622377