UTTC Value Added Tax – whether assessments made in time – yes – whether First-tier Tribunal gave adequate reasons why it found that assessments made in time – yes – whether First-tier Tribunal erred in upholding centrally issued assessments showing trading below compulsory registration threshold – no – appeal dismissed
Citations:
[2012] UKUT 224 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 10 November 2022; Ref: scu.466683