VAT – purported appeal against ‘decision’ of HMRC that appellant required to make online VAT returns – liability to file online arising automatically under secondary legislation without requirement for HMRC to reach a ‘decision’- whether the European Convention on Human Rights relevant – no – appeal struck out for lack of jurisdiction
Citations:
[2014] UKFTT 336 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 October 2022; Ref: scu.525356
