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Tech Set Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge)

[2018] UKFTT 751

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

19th December, 2018

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Coales v HMRC	[2012] UKFTT 477	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jul 2012	BAILII		33
Parham Builders v HMRC	[2012] UKFTT 315	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2012	BAILII		87
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216

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