Express Food Supplies v Revenue and Customs: FTTTx 26 Aug 2010

VAT – penalty under Schedule 24 Finance Act 2007 – inaccurate VAT return – mistake by Appellant’s temporary book-keeper – whether careless – yes. Whether prompted disclosure – yes – penalty assessed at 15% of potential lost revenue

Citations:

[2010] UKFTT 466 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 June 2022; Ref: scu.426549