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
Judge Malachy Cornwell-Kelly
[2012] UKFTT 44 (TC)
England and Wales

Updated: 16 February 2021; Ref: scu.450844