VALUE ADDED TAX – flat-rate scheme for farmers – application for permission to make late appeal against cancellation of certificate – whether refusal of permission to make a late appeal breached principle of effectiveness under EU law – no – appeal dismissed
[2021] UKUT 231 (TCC), [2021] STC 2011, [2021] BVC 515
Bailii
England and Wales
VAT
Updated: 27 January 2022; Ref: scu.671204
