VALUE ADDED TAX – Appellant a director of limited company – Company ‘liable but no longer liable’ (LNLL) to be registered for VAT – Personal Liability Notice issued to the Appellant – The Appellant accepted that his conduct was careless – Was the failure to register for VAT deliberate? – Yes – Was this attributable to the Appellant? – Yes – Appeal dismissed
Citations:
[2019] UKFTT 273 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 November 2022; Ref: scu.637836