Chmiel v Revenue and Customs (Vat – Registration : Compulsory – Company ‘Liable But No Longer Liable’): FTTTx 25 Apr 2019

VALUE ADDED TAX – Appellant a director of limited company – Company ‘liable but no longer liable’ (LNLL) to be registered for VAT – Personal Liability Notice issued to the Appellant – The Appellant accepted that his conduct was careless – Was the failure to register for VAT deliberate? – Yes – Was this attributable to the Appellant? – Yes – Appeal dismissed

Citations:

[2019] UKFTT 273 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 01 November 2022; Ref: scu.637836