FTTTx Vat – Penalties : Misdeclaration – VAT – strike out application – misdeclaration penalty assessed following strike out of MTIC appeal – appellant seeking to argue in penalty appeal that there was no connection to fraud and no knowledge or means of knowledge – whether abuse of process – yes, except for case that appellant had no actual knowledge -whether no actual knowledge could be a reasonable excuse – no, as test objective – other grounds also had no reasonable prospect of success – all grounds of appeal struck out save that appellant entitled to put case that penalty is disproportionate
[2015] UKFTT 410 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551535