FTTTX MISDECLARATION PENALTY – Commissioners’ assessments to recover overpaid input tax based upon invalid invoices – Appellant allegedly ignorant of the flaws – was there a reasonable excuse? – no – appeal dismissed
COSTS – withdrawal of appeals when Appellant’s representative was alerted to the flaws in invoices – application for partial costs – application dismissed
Lady Mitting
[2009] UKFTT 281 (TC)
Bailii
England and Wales
VAT
Updated: 02 January 2022; Ref: scu.409086