United Kingdom First-tier Tribunal (Tax) 18 March 2011, [2011] UKFTT 192 (TC) (Stephen Simmons (t/a SJS Motors) v Commissioners for Her Majesty's Revenue and Customs)

The appeal concerned the penalty levied on the Appellant for failing to register for VAT, despite exceeding the turnover threshold for such registration. Having heard the parties, having read the documents they provided and having kept a full record of the evidence and the proceedings, the Tribunal found: There was no dispute of fact between the parties concerning any issue before the Tribunal;