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Reflection Investment Business v Revenue & Customs (VAT : PENALTIES : Default surcharge)

[2020] UKFTT 210

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

5th May, 2020

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Rowland v HMRC	[2006] STC (SCD) 536		United Kingdom	circa 2006			376
VATA and the Value Added Tax Regulations	[1995] SI 1995/2518		United Kingdom	circa 1995			129
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216

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