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Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 2 June 2009

 
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 2 June 2009
Golf professional
 
Mr Patterson is a golf professional who provides services through the appellant. He was aware that he was liable to surcharge if he made late returns and had completed the return which was due by 31 July 2008 in time.
 
However he forgot to post it on 29 July as intended and then did not remember...

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