Input tax disallowed – sale of goods located outside UK outside scope of tax – penalties for careless return – power of tribunal to increase penalty – VATA 1994 s7 and s24 – FA 2007 sch 24 paras 3, 15 and 17 – appeal dismissed
Citations:
[2014] UKFTT 448 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 September 2022; Ref: scu.526886