ERF Ltd v Revenue and Customs: FTTTx 25 May 2010

FTTTx VAT – appeals out of time – dishonesty of financial controller of Appellant company – civil evasion penalties – ‘New Approach’ investigation – whether assessments made in time -VATA 1994, s 73(6)(b) – effect of amended assessment – calculation and mitigation of penalty – s 60(3), s 70

Citations:

[2010] UKFTT 238 (TC)

Links:

Bailii

VAT

Updated: 23 August 2022; Ref: scu.422223