Value Added Tax – appeal against penalties under Schedule 24 FA 2007 for deliberate inaccuracy in returns – application by HMRC to strike out parts of appeal for abuse of process – 2017 FTT decision that Appellant knew that its transactions connected to fraudulent evasion – 2020 FTT decision striking-out parts of the penalty appeal – whether appeal an abuse of process – application of Art 6 European Convention on Human Rights – whether issue not raised before FTT suitable for determination even though permission to appeal granted – Mullarkey v Broad applied
Citations:
[2022] UKUT 217 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 November 2022; Ref: scu.682025