Watermargin (Portsmouth) Ltd and Another v Revenue and Customs: FTTTx 12 Jan 2012

FTTTx Value added tax – security for the revenue – VATA 1994 Sch 11 para 4(2)(a) – extent required of commissioners’ enquiries – whether outcome inevitably the same despite errors – need for fuller disclosure of reasons – appeal dismissed

Judges:

Judge Malachy Cornwell-Kelly

Citations:

[2012] UKFTT 44 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 July 2022; Ref: scu.450844