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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue & Customs v GB Housley Ltd [2014] UKUT 320 (TCC) (10 July 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/320.html
Cite as: [2014] UKUT 320 (TCC)

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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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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/320.html