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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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