FTTTx VAT – misdeclaration penalties – two year time limit for assessment – whether time runs from withdrawal of appeal against substantive assessment – whether Tribunal bound by House of Lord’s decision in Anufrijeva to find that assessment made only when notified – HMRC’s failure to follow published guidance – issuance of notification to wrong person – appeal dismissed.
Citations:
[2016] UKFTT 797 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 29 January 2022; Ref: scu.573960