United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Romasave (Property Services) Ltd v Revenue And Customs [2015] UKUT 254 (TCC) (27 May 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/254.html
Cite as: [2015] UKUT 254 (TCC), [2016] STC 1, [2015] BVC 518

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Romasave (Property Services) Ltd v Revenue And Customs [2015] UKUT 254 (TCC) (27 May 2015)

VAT – whether assessments were duly notified to the taxpayer – VATA 1994, s 73(2), s 83G and s 98 – Interpretation Act, s 7 – Companies Act 2006, s 1139(1) – whether notification of assessment invalidated by error on the face of the notice of assessment – whether FTT made an error of law in taking into account an earlier decision of the tribunal that had been set aside in permitting an appeal to proceed out of time

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