Albany Fish Bar Limited and Another v Revenue and Customs (VAT – Whether Deliberate and Concealed Understatement of VAT Liabilities): FTTTx 5 Jan 2021

VAT – whether deliberate and concealed understatement of VAT liabilities – held, yes -assessments for earlier years made outside the statutory time limit – appeal against those assessments allowed – remaining assessments upheld with minor reductions – penalty issued to company and personal liability notice issued to director – whether penalty to be reduced because assessments for earlier periods set aside – held, no – penalty and personal liability notice upheld with minor reductions
[2021] UKFTT 100 (TC)
Bailii
England and Wales

Updated: 18 October 2021; Ref: scu.663650