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SK and J Creations Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge)   flag 

[2016] UKFTT 130
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
25th February, 2016

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s7

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioners for HMRC v Trinity Mirror plc [2015] UKUT 0421 United Kingdom Upper Tribunal United Kingdom 3 Aug 2015 BAILII flag 13
Parham Builders v HMRC [2012] UKFTT 315 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2012 BAILII flag 87

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