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Catplant Ltd v Revenue & Customs (VALUE ADDED TAX default surcharge)   flag 

[2016] UKFTT 757
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
11th November, 2016

Legislation Cited

Legislation Name Provision
Finance Act 1985 s33, s71

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Etb (2014) Ltd v HMRC [2016] UKUT 424 United Kingdom Upper Tribunal United Kingdom 30 Sep 2016 BAILII flag 17

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