LSDM Ltd v Revenue and Customs (VAT – Penalties : Default Surcharge): FTTTx 26 Feb 2019

VAT – default surcharge – surcharge liability notice not received – no proof of posting – balance of probabilities – surcharge removed – subsequent surcharge becomes first surcharge

Citations:

[2019] UKFTT 136 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 December 2022; Ref: scu.635707