References: [2014] UKUT 320 (TCC)
Links: Bailii
Coram: Warren J P
UTTC VAT-Self-billing- failure to complete a self-billing agreement- 4 traders deregistered – whether discretion under regulation 29(2) of VAT Regulations 1995 properly exercised – No – whether assessment to be discharged- Adjourned for further argument
Statutes: VAT Regulations 1995 29(2)
