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)
Bailii
England and Wales
VAT
Updated: 22 November 2021; Ref: scu.516904