Simmons (T/A SJS Motors) v Revenue and Customs: FTTTx 18 Mar 2011 dls 2 years ago FTTTx VAT – duty to register – late registration – penalty – change in legal identity – reasonable excuse – appeal dismissed Citations: [2011] UKFTT 192 (TC) Links: Bailii VAT Updated: 17 September 2022; Ref: scu.442949
