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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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