The Copperfields Restaurant v Revenue and Customs: FTTTx 20 Apr 2012

VAT – late payment – surcharge – time to pay arrangement with HMRC – Appellant believed that the time to pay arrangement lasted throughout the four VAT periods during which late payments were made – HMRC accepted that arrangement was in place but that it only related to an earlier period – appeal allowed

Citations:

[2012] UKFTT 286 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.462657