VAT – dishonest evasion penalty – whether appellant deliberately failed to register and account for VAT – yes – whether appellant failed to register and account for VAT for the purpose of evading VAT – yes – whether the appellant dishonest – yes – whether penalty should be further reduced – no – appeal dismissed and penalty confirmed
[2014] UKFTT 367 (TC)
Bailii
England and Wales
VAT
Updated: 03 December 2021; Ref: scu.525335