McMullen Holdings Ltd v Revenue and Customs: FTTTx 18 May 2011 FTTTx VAT – late registration penalty – whether appellant was in default during the period July 2008 to April 2009 – No – Appeal allowed. [2011] UKFTT 327 (TC) Bailii England and Wales VAT Updated: 11 November 2021; Ref: scu.443062