VALUE ADDED TAX – Penalty for an inaccurate return – Schedule 24 Finance Act 2007 – Whether inaccuracy deliberate? – No – Whether inaccuracy careless? – Yes – Whether there should be any further discount for disclosure? – No – Appeal allowed in part
Citations:
[2019] UKFTT 203 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 October 2022; Ref: scu.635751