Lakeside Collector Cards v The Commissioners Revenue and Customs: FTTTx 6 Sep 2012

VALUE ADDED TAX – Input tax – Change from cash accounting – Return submitted 2.5 years late – Capping provisions – Whether input tax capped as from time return due or from time received by Respondents – Status of Respondents’ manual published on Internet considered

Citations:

[2012] UKFTT 563 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.466169