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Kattrak International Ltd v Revenue And Customs (VAT - default surcharge - whether reasonable excuse)

[2022] UKFTT 427

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

United Kingdom

10th November, 2022

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216
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

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