Mithras (Wine Bars): UTTC 5 Mar 2010

UTTC Value Added Tax – Assessment in default of proper returns by taxpayer – Function of First-tier Tribunal – Supervisory jurisdiction wrongly applied – Matter remitted to First-tier Tribunal to determine correct amounts of tax – VAT Act 1994 s.73(1)

Citations:

[2010] UKUT 115 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 September 2022; Ref: scu.428150