FTTTx EVASION – VAT civil evasion penalty – sections 60 and 61 VATA 1994 – payment of central VAT assessments over long period – assessments lower than the VAT actually due – whether Appellants knew of the discrepancy – liability of director for penalty – whether HMRC satisfied burden of proof – appeals allowed [2014] … Continue reading Kendricks Planning Ltd v Revenue and Customs: FTTTx 6 Aug 2014
VALUE ADDED TAX – penalty for dishonest evasion of VAT – liability of officer of company – ss 60 and 61 Value Added Tax Act 1994 – was appellant dishonest – ability of officer to appeal against the amount of the penalty – amount of reduction for co-operation during HMRC’s investigation – appeal dismissed Citations: … Continue reading Jarvis v Revenue and Customs (Value Added Tax – Penalty for Dishonest Evasion): FTTTx 27 Jan 2020
FTTTx VALUE ADDED TAX – construction of buildings – whether zero-rated or standard-rated supplies – whether construction of a building by a college was an enlargement of, or an extension to, an existing building, or the construction of an annexe to an existing building – whether, if an annexe, it was capable of functioning independently … Continue reading Leyton Sixth Form College v Revenue and Customs: FTTTx 13 Nov 2013
PENALTY – Evasion – S.60 and S.61 of Value Added Tax Act 1994 – Appellant director of clothing manufacturer – Whether invoices from another company amounting to half of Appellant’s company’s output genuine – Appeal dismissed Citations: [2005] UKVAT V19045 Links: Bailii Jurisdiction: England and Wales VAT Updated: 26 July 2022; Ref: scu.225138
Vat – Zero-Rating : Food, Etc – VALUE ADDED TAX – whether bicarbonate of soda sold as baking ingredient is ‘food of a kind used for human consumption’ and so zero-rated for VAT purposes – section 30(2) and item 1 Group 1 Schedule 8 Value Added Tax Act 1994 – appeals allowed Citations: [2018] UKFTT … Continue reading Phoenix Foods Ltd v Revenue and Customs: FTTTx 9 Jan 2018
FTTtx Vat – Penalties : Reasonable Excuse – VAT – default surcharge – ss59 and 71, Value Added Tax Act 1994 – reasonable excuse – incorrect advice by a taxpayer’s accountant – incorrect information provided to the taxpayer’s accountant by HMRC over two years earlier – appeal dismissed [2015] UKFTT 379 (TC) Bailii England and … Continue reading Whiston Motor Factors Ltd v Revenue and Customs: FTTTx 6 Aug 2015
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