Holmes v Revenue and Customs: FTTTx 13 Mar 2014

FTTTx VAT – Penalties for late submission of EC Sales Lists – whether reasonable excuse – No – Appeal dismissed – Value Added Tax Act 1994, Sections 66, 70 and 71 – Value Added Tax Regulations 1995 Regulations 21 and 22.

[2014] UKFTT 265 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525264