VAT – assessments – 20 year time limit – whether or not deliberate behaviour – yes – whether or not the assessments were made to best judgment – yes – whether or not the assessments were correct – yes – whether or not the penalties were properly imposed – yes – whether or not there were any special circumstances – no – appeal dismissed
[2020] UKFTT 318 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.653152