FTTTx VAT – Inaccuracy Penalties – Schedule 24 Finance Act 2007 – Whether inaccuracies? – Yes – Whether deliberate and concealed? – No – inaccuracies in returns 03/12 and 04/12 careless – inaccuracies in returns 05/12 and 06/12 deliberate but not concealed – Whether First Appellant’s conduct attributable to Second Appellant? – Yes, but only in relation to 05/12 and 06/12 – Appeals allowed in part
[2016] UKFTT 399 (TC)
Bailii
England and Wales
VAT
Updated: 17 January 2022; Ref: scu.565762
