Skelton Electrical Ltd v Revenue and Customs (VAT – Penalties : Default Surcharge) (141): FTTTx 26 Feb 2019

VAT – default surcharge – failure by HMRC to prove that surcharge liability notice was issued – appeal dismissed – s59(4) VAT Act 1994

Citations:

[2019] UKFTT 141 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 October 2022; Ref: scu.635723