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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> P.R.B. TRADING TD v Revenue & Customs (VAT : Appeals against VAT assessments) [2023] UKFTT 421 (TC) (15 May 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08819.html
Cite as: [2023] UKFTT 421 (TC)
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Decision Number: TC 08819
Appellant: P.R.B. TRADING LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 Rachel PEREZ
Date Of Decision: 15/05/2023
Main Category: PROCEDURE
Main Subcategory: Other
Notes: Value Added Tax Act 1994. Appeals against VAT assessments made under section 73 and a penalty assessment made under Schedule 24 to the Finance Act 2007. Requirement in section 83A to offer review. Rejection of appeal by administrative action. Whether to permit appeals to be made late.
PDF Copy:                                 [2023] UKFTT 421 (TC)
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