Palau and Another v Revenue and Customs: FTTTx 27 Jan 2015

FTTTx VAT – Penalty Schedule 24 Finance Act 2007 para 15(1); error in claiming a refund of VAT under the DIY Housebuilder’s scheme (Schedule 35 VAT Act 1994); whether the use of the wrong form fell within the scope of the penalty provisions of para 1 Schedule 24 FA 2007 (Error in Taxpayer’s document) – no

[2015] UKFTT 38 (TC)
Bailii
VAT Act 1994 Sch35, Finance Act 2007 24
England and Wales

VAT, Construction

Updated: 27 December 2021; Ref: scu.542041