PTE Plc (T/A Physique) v Revenue and Customs: VDT 27 Jun 2008

VDT DEFAULT SURCHARGE – preliminary issue – first default charge notice defective – insufficient evidence – not defective – application of stagger – letter from customs unclear – appellant entitled to apply stagger even though pre-stagger return received – appeal allowed with costs.

Citations:

[2008] UKVAT V20722

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272974