Dagdelen (T/A Deep Sea Fish Bar) v Revenue and Customs (Vat and Income Tax – Appeal v Compulsory Registration): FTTTx 2 Jan 2020

VAT AND INCOME TAX – appeal against compulsory registration for VAT – penalty for deliberate failure to notify – information received from supplier – self-invigilation by taxpayer and test purchases by HMRC – discovery assessments – time limits – inaccuracy penalties imposed on basis that behaviour deliberate – appeal dismissed

Citations:

[2020] UKFTT 9 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Income Tax

Updated: 25 November 2022; Ref: scu.646963