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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
Parham Builders v HMRC [2012] UKFTT 315 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2012 BAILII flag 87
Commissioners for HMRC v Trinity Mirror plc [2015] UKUT 0421 United Kingdom Upper Tribunal United Kingdom 3 Aug 2015 BAILII flag 13

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