Juppon Trading Ltd v Revenue and Customs: FTTTx 13 May 2009

FTTTx VAT – default surcharge – assessment not valid if based on incorrect specified percentage – assessment capable of amendment if specified percentage prima facie correct at time of issue – whether reasonable excuse- no – appeal dismissed

Citations:

[2009] UKFTT 98 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.373648