VAT – Deregistration – was Commissioners’ decision not to de-register reasonable – Yes – Appeal dismissed.
VAT – Assessment – Appellant not having charged or accounted for VAT whilst being a registered person – Commissioners’ Assessment – Was it to best judgment – Yes – Appeal dismissed.
Penalty – Schedule 24 Finance Act 2008 – Appeal dismissed
[2012] UKFTT 236 (TC)
Bailii
England and Wales
VAT
Updated: 12 November 2021; Ref: scu.462710
