Ideal Shopping Direct Plc v Revenue and Customs: FTTTx 6 May 2009

FTTTx VAT – Default surcharge – assessment not valid if based on incorrect specified percentage- assessment incapable of amendment if wrong from the start – Dow Chemical Company Ltd (1995) considered.

Citations:

[2009] UKFTT 136 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373645