VAT -MTIC fraud or fraud connected with no supply – penalty assessed on a company for deliberate inaccuracy attributed to director under para 19 Sch 24 FA 2007 – whether inaccuracy ‘deliberate – whether attributable to director – if no supply made whether declaration of output tax was an inaccuracy within para 6(2) Sch 24 – whether para 5 Sch 11 treated VAT put on an invoice as output tax when no supply – Art 203 VAT Directive considered.
Citations:
[2019] UKFTT 655 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 November 2022; Ref: scu.644038