Ham Enterprises Ltd v Revenue and Customs: VDT 24 Nov 2006

Assessment – Input tax paid by HMRC on a claim relating to goods never supplied, whether any relevant appeal against an assessment for that sum – No. Misdeclaration Penalty – reasonable excuse found in the whole circumstances

Citations:

[2006] UKVAT V19908

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 12 April 2022; Ref: scu.247539