Le Bistingo Ltd v Revenue and Customs: FTTTx 2 Oct 2013

FTTTx 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

[2013] UKFTT 524 (TC)
England and Wales


Updated: 22 November 2021; Ref: scu.516904