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CF Booth Limited v Revenue and Customs: UTTC 9 Aug 2022

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.682025

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