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18 Jun 2011 - Recent VAT decisions of the First Tier Tax Tribunal
10 Jun 2011 - Recent First Tier Tax Tribunal cases
27 May 2011 - Recent First Tier Tax Tribunal decisions on VAT
09 May 2011 - First Tier Tax Tribunal Decisions - UKFTT 237 to 254
21 Apr 2011 - First Tier Tax Tribunal decisions UKFTT 201 - UKFTT 236
First Tier Tax Tribunal Decisions - UKFTT 237 to 254
Leonards Solicitors Ltd v Revenue & Customs [2011] UKFTT 240 (TC)
Default surcharge - VATA 1994 s59 and s71 – whether there was a reasonable excuse – delay in making payment by employed cashier – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01104.html
Digitop Ltd v Revenue & Customs [2011] UKFTT 249 (TC)
Default surcharge – late payment – no reasonable excuse – proportionality – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01113.html
Deandrake Ltd v Revenue & Customs [2011] UKFTT 250 (TC)
Input tax - alleged MTIC fraud – whether the appellant knew or ought to have known that its transactions were connected with the fraudulent evasion of VAT – yes - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01114.html