The Commissioners for HM Revenue and Customs v NT ADA Limited (formerly NT Jersey Limited): [2018] UKUT 0059 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Falk on 22 February 2018.
Read the full decision in .
VAT 鈥� procedure 鈥� whether failure to offer review under s 83A VATA invalidated notice of penalty assessment 鈥� no 鈥� whether offer of review in fact made 鈥� yes.