Revenue & Customs v GB Housley Ltd [2014] UKUT 320 (TCC) (10 July 2014)
VAT—Self-billing- failure to complete a self-billing agreement- 4 traders
deregistered – whether discretion under regulation 29(2) of VAT Regulations 1995
properly exercised – No – whether assessment to be discharged– Adjourned for
further argument
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