Marsh and Riddell Ltd v Revenue and Customs (VAT): FTTTx 17 Sep 2020

VAT – appellant submitted VAT return including input tax relating to services said to have been supplied by charity – no such services supplied – assessment raised by HMRC – penalty on basis that director acted deliberately – assessment and penalty upheld.

Citations:

[2020] UKFTT 371 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 March 2022; Ref: scu.655311