Accounting period

Direction, challenge

Case Law – R (on the application of BMW AG & Ors) v Revenue and Customs Commissioners. [2008] BVC 519

Lifting of stay

Case Law – BMW AG & Anor v Revenue and Customs Commissioners. [2008] BVC 818

Default surcharge, reasonable excuse

Case Law – Giddy. (1990) 5 BVC 621

Monthly accounting period

Case Law – R (on the application of BMW AG & Anor) v Revenue & Customs Commissioners. [2009] BVC 221