FTTTx VAT – Penalty – Prompted disclosure of over claimed input tax – Whether error ‘deliberate and concealed’ or ‘careless’ – Careless – Whether appropriate reduction for quality of disclosure – No – Appeal allowed – Penalty reduced accordingly
[2015] UKFTT 130 (TC)
Bailii
England and Wales
VAT
Updated: 29 December 2021; Ref: scu.544624